T.C. Memo. 1999-174 UNITED STATES TAX COURT CHRYS L. UDOH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22424-97. Filed May 21, 1999. Chrys L. Udoh, pro se. Lindsey D. Stellwagen, for respondent. MEMORANDUM OPINION PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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