T.C. Memo. 1996-158 UNITED STATES TAX COURT IMELDA M. HANSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2147-94. Filed March 27, 1996. Imelda M. Hansen, pro se. Linas N. Udrys, for respondent. MEMORANDUM OPINION DAWSON, Judge: This case was assigned to Special Trial Judge Larry L. Nameroff pursuant to section 7443A(b).1 The Court 1 All section references are to the Internal Revenue Code in effect for the year at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 Next
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