T.C. Memo. 1999-97
UNITED STATES TAX COURT
TERRY U. NEAL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23065-97. Filed March 29, 1999.
Terry U. Neal, pro se.
Robert S. Bloink, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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