T.C. Memo. 1999-163
UNITED STATES TAX COURT
RICK AND RUTH BAIME RICHARDS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12430-97. Filed May 14, 1999.
Rick and Ruth Baime Richards, pro sese.
Patrick Lucas, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1
1 Unless otherwise specified, all section references are to
the Internal Revenue Code in effect for the year in issue. All
Rule references are to the Tax Court Rules of Practice and
Procedure.
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