United States Tax Court March 11, 1998, Tax Ct. Dkt. No. 20845-95 (Gallo v. Commissioner)

T.C. Memo. 1998-100

UNITED STATES TAX COURT

JOHN GALLO, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 20845-95. Filed March 11, 1998.

John Gallo, pro se.

Jeffrey A. Schlei, for respondent.

MEMORANDUM OPINION

NAMEROFF, Special Trial Judge: This case was heard pursuant

to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and

182.