T.C. Memo. 2002-269
UNITED STATES TAX COURT
EMILY T. NICHOLS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12336-01. Filed October 24, 2002.
John F. Hernandez, for petitioner.
Nancy L. Karsh, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Chief Special
Trial Judge Peter J. Panuthos pursuant to the provisions of
section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court
1 Section references are to the Internal Revenue Code, as
amended. Rule references are to the Tax Court Rules of Practice
and Procedure.
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011