T.C. Memo. 1996-329 UNITED STATES TAX COURT KENNETH E. BIXLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13372-95. Filed July 23, 1996. Kenneth E. Bixler, pro se. Timothy A. Lohrstorfer, for respondent. MEMORANDUM OPINION DAWSON, Judge: This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with 1 Unless otherwise indicated, all section and chapter references are to the Internal Revenue Code in effect for the taxable year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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