T.C. Memo. 1996-252
UNITED STATES TAX COURT
CRAIG A. BRATCHER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20553-95. Filed May 30, 1996.
Craig A. Bratcher, pro se.
Jordan S. Musen, Stewart Todd Hittinger, and Diane L. Worland,
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 references are to
the Internal Revenue Code in effect for the taxable years in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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