United States Tax Court October 8, 1998, Tax Ct. Dkt. No. 2437-97 (Forrest v. Commissioner)

T.C. Memo. 1998-369

UNITED STATES TAX COURT

JOHN ROBERT FORREST V, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 2437-97. Filed October 8, 1998.

John Robert Forrest V, pro se.

Cheryl M. D. Rees, for respondent.

MEMORANDUM OPINION

DINAN, Special Trial Judge: This case was heard pursuant

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

182.