T.C. Memo. 1999-277
UNITED STATES TAX COURT
WILLIAM C. WILLIAMS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 16359-98. Filed August 20, 1999.
William C. Williams, pro se.
Nancy Graml, 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 year in issue, unless otherwise indicated.
All Rule references are to the Tax Court Rules of Practice and
Procedure.
*This opinion replaces T.C. Memo. 1999-270, which was
withdrawn by Order dated August 18, 1999.
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