T.C. Memo. 2002-170
UNITED STATES TAX COURT
JUAN EL KHOURI AND KITTY HUNTER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12873-01. Filed July 12, 2002.
Juan El Khouri and Kitty Hunter, pro sese.
Charles A. Hall, Judy Wall, and Minakshi Tyagi-Jayasinghe,
for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Robert N. Armen, Jr., pursuant to the provisions of section
7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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