United States Tax Court December 29, 1997, Tax Ct. Dkt. No. 19647-95 (Horton v. Commissioner)

T.C. Memo. 1997-572

UNITED STATES TAX COURT

DIANE CAMERON HORTON, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 19647-95. Filed December 29, 1997.

Diane Cameron Horton, pro se.

Patricia Montero and Laurel M. Robinson, for respondent.

MEMORANDUM OPINION

PAJAK, Special Trial Judge: This case was heard pursuant to

section 7443A(b)(3) of the Code, and Rules 180, 181, and 182.