T.C. Memo. 1996-104
UNITED STATES TAX COURT
SUSAN J. BOKHARI O'NEIL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3952-94. Filed March 6, 1996.
Susan J. Bokhari O'Neil, pro se.
Elaine L. Sierra, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge John F. Dean pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
1Unless otherwise indicated, 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.
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