T.C. Memo. 1995-533
UNITED STATES TAX COURT
ALBERT R. AND PHYLLIS F. DWORKIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 34384-87. Filed November 9, 1995.
Albert R. Dworkin, pro se.
Mae J. Lew, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Norman H. Wolfe pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
1
All section references are to the Internal Revenue Code, in
effect for the year in issue, unless otherwise stated. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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