T.C. Memo. 1999-243
UNITED STATES TAX COURT
JUDITH D. LAWTON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18035-97. Filed July 27, 1999.
Thomas G. Lemons, for petitioner.
John M. Zoscak, Jr., for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b) of the Code and Rules 180,
181, and 182. Unless otherwise indicated, all section references
are to the Internal Revenue Code in effect for the taxable years
in issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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