T.C. Memo. 1996-24
UNITED STATES TAX COURT
MARK C. NAGY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10430-95. Filed January 24, 1996.
Mark C. Nagy, pro se.
Maria Murphy, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Larry L. Nameroff pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
1 All section references are to the Internal Revenue
Code. All Rule references are to the Tax Court Rules of Practice
and Procedure.
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