T.C. Memo. 2001-140
UNITED STATES TAX COURT
BRUCE A. AND KATHY J. KRIST, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22563-97. Filed June 15, 2001.
Bruce A. Krist, pro se.
Joanne B. Minsky, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge
Pajak pursuant to section 7443A(b)(4), Internal Revenue Code in
effect when the petition was filed, and Rules 180, 181, and 183,
Tax Court Rules of Practice and Procedure. The Court agrees with
and adopts the opinion of the Special Trial Judge, which is set
forth below.
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