T.C. Memo. 1996-170 UNITED STATES TAX COURT BEATRICE APPIAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17995-95. Filed April 3, 1996. William G. Davidson III, for petitioner. Peter Reilly and Alan R. Peregoy, 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)(4) and Rules 180, 181, and 183.1 The Court 1 All section references are to the Internal Revenue Code in effect for the year in issue, unless otherwise indicated. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 Next
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