T.C. Memo. 2001-320
UNITED STATES TAX COURT
JAMES TRIPLETT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19527-97. Filed December 27, 2001.
James Triplett, pro se.
Richard J. Hassebrock, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was heard by Special Trial Judge
Lewis R. Carluzzo pursuant to section 7443A(b)(4) of the Internal
Revenue Code of 1986, as amended, in effect at the time the
petition was filed in this case, and Rules 180, 181, and 183 of
the Tax Court Rules of Practice and Procedure. Unless otherwise
indicated, subsequent section references are to the Internal
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