Extract
Stephen Neal Swihart, (1998)
T.C. Memo. 1998-407
UNITED STATES TAX COURT STEPHEN NEAL SWIHART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2966-98. Filed November 13, 1998.Stephen Neal Swihart, pro se. Julie L. Payne, 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 Practi...See the full content of this document
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