T.C. Memo. 1999-140 UNITED STATES TAX COURT PAULA M. KELLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8983-97. Filed April 29, 1999. Raymond B. Oothout, for petitioner. Louise R. Forbes, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 Next
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