T.C. Memo. 1999-305
UNITED STATES TAX COURT
EVELYN N. WILLIAMS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9165-98. Filed September 16, 1999.
Evelyn N. Williams, pro se.
Catherine M. Thayer and Claire R. McKenzie, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Stanley J. Goldberg, pursuant to Rules 180, 181, and 183.1
1
Unless otherwise indicated, subsequent section
references are to the Internal Revenue Code in effect for the
years in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
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