T.C. Memo. 1999-137
UNITED STATES TAX COURT
CARL C. POSTON III and SHEREA A. POSTON, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14172-98. Filed April 26, 1999.
John L. Green, for petitioners.1
Deborah Swann and Derek B. Matta, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Chief Special
Trial Judge Peter J. Panuthos pursuant to the provisions of
1 John L. Green filed an entry of appearance for petitioners
after respondent filed the pending motion but before the hearing
in this matter. Mr. Green did not respond to the pending motion
or otherwise participate in the hearing on this matter.
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