T.C. Memo. 1996-46
UNITED STATES TAX COURT
MARVIN W. AND KATHRYN A. MCPIKE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16752-87. Filed February 12, 1996.
Marvin W. and Kathryn A. McPike, pro se.
Debra Bowe, for respondent.
MEMORANDUM FINDINGS of FACT and OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Larry L. Nameroff pursuant to section 7443A(b)(4) and Rules
180, 181, and 183.1 The Court agrees with and adopts the opinion
1 All section references are to the Internal Revenue Code
in effect for the years in issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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