T.C. Memo. 2003-91 UNITED STATES TAX COURT MITCHELL S. WIEST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 256-00. Filed March 27, 2003. Mitchell S. Wiest, pro se. Martha J. Weber, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: This case is before the Court on petitioner’s petition to review respondent’s denial of relief under section 60151 with respect to petitioner’s 1994 taxable year. We hold 1 Unless otherwise noted, all section references are to the Internal Revenue Code as amended, and 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 13 14 15 16 17 18 Next
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