T.C. Memo. 1996-365
UNITED STATES TAX COURT
TIMOTHY W. AND SUZANNE M. COFFIELD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1205-95. Filed August 8, 1996.
Timothy W. and Suzanne M Coffield, pro se.
Mark S. Mesler, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Carleton D. Powell pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
1 Section references are to the Internal Revenue Code in
effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
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