T.C. Memo. 1995-472 UNITED STATES TAX COURT MICHAEL K. JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9295-94. Filed October 3, 1995. Patrick J. O'Brien, for petitioner. Aretha Jones, for respondent. MEMORANDUM OPINION DAWSON, Judge: This case was assigned to Special Trial Judge Carleton D. Powell pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with 1 Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue. Rule (continued...)Page: 1 2 3 4 5 6 7 8 Next
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