T.C. Memo. 1999-35
UNITED STATES TAX COURT
DAVID C. SYLVESTER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10777-97. Filed February 4, 1999.
David C. Sylvester, pro se.
Jeremy L. McPherson, 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. 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.
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