T.C. Memo. 1996-371
UNITED STATES TAX COURT
W. ROBERT CURTIS AND CHERYL L. RIESS-CURTIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8786-95. Filed August 13, 1996.
Cheryl L. Riess-Curtis, pro se.
Drita Tonuzi, 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) of the Internal Revenue Code of 1986, and Rules 180,
181, and 183.1 The Court agrees with and adopts the Opinion of
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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