United States Tax Court September 23, 1997, Tax Ct. Dkt. No. 4802-97 (Jennings v. Commissioner)

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United States · · · 23-09-1997

T.C. Memo. 1997-433

UNITED STATES TAX COURT

ERIC JENNINGS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 4802-97. Filed September 23, 1997.

Eric Jennings, pro se.

Guy A. Bracuti and W. Mark Scott, for respondent.

MEMORANDUM OPINION

DAWSON, Judge: This case was assigned to Special Trial

Judge Robert N. Armen, Jr.

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