T.C. Memo. 1995-508 UNITED STATES TAX COURT STANLEY B. AND ROSE M. WHITTEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19965-94. Filed October 25, 1995. Stanley B. and Rose M. Whitten, pro sese. Marjory A. Gilbert, for respondent. MEMORANDUM OPINION ARMEN, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 1 Unless otherwise indicated, all section references are to (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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