T.C. Memo. 2002-54
UNITED STATES TAX COURT
LEE G. GALE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
LEE GALE, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket Nos. 4448-97, 1422-98. Filed February 27, 2002.
Lee G. Gale, pro se.1
Ramon Estrada and Christine V. Olsen, for respondent.1a
1 Noel W. Spaid, Esq. (Ms. Spaid), filed an Entry of
Appearance and represented petitioner at trial. Ms. Spaid
thereafter filed a Motion to Withdraw as Counsel, which was
granted. Ms. Spaid did not prepare or file any briefs on behalf
of petitioner.
1aRamon Estrada handled the pretrial preparation and trial
of these cases and signed the brief and reply brief for
respondent, and Christine V. Olsen signed respondent’s
supplemental brief regarding I.R.C. �461(f).
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