McGuirl v. Comm'r

JAMES F. McGUIRL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

McGuirl v. Comm'r

No. 9715-96

United States Tax Court

T.C. Memo 1999-21; 1999 Tax Ct. Memo LEXIS 23; 77 T.C.M. (CCH) 1289; T.C.M. (RIA) 99021;

January 29, 1999, Filed

Decision will be entered under Rule 155.

James F. McGuirl, pro se.

William J. Gregg and William P. Simonsen, for respondent.

PANUTHOS, CHIEF SPECIAL TRIAL JUDGE.

PANUTHOS

MEMORANDUM OPINION

DAWSON, JUDGE: This case was assigned to Chief Special Trial Judge Peter J. Panuthos, pursuant to the provisions of section 7443A(b) (4) and Rules 180, 181, and 183. 1 The Court…