T.C. Memo. 1999-187 UNITED STATES TAX COURT STEVEN WESLEY NOE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19177-97. Filed June 8, 1999. Steven Wesley Noe, pro se. Christal W. Hillstead, for respondent. MEMORANDUM OPINION WOLFE, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the tax years in issue, unless otherwise indicated. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 Next
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