Docket No. 12537-94.

72 T.C.M. 1079 (1996)

T.C. Memo. 1996-475

Jo Ann Porter v. Commissioner.

United States Tax Court.

Filed October 22, 1996.

Attorney(s) appearing for the Case

Thomas Smidt II, Albuquerque, N.M., for the petitioner. Franklin R. Hise, for the respondent.


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 taxable year in issue, unless otherwise indicated. All Rule references are to the Tax Court Rules of Practice and Procedure.

Respondent determined a deficiency...

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