T.C. Memo. 1996-468
UNITED STATES TAX COURT
BETTY W. THOMPSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18922-93. Filed October 17,1996.
David D. Aughtry and Donald P. Lancaster, for petitioner.
Julie M. T. Foster, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge John F. Dean pursuant to section 7443A(b)(4) and Rules 180,
181 and 183.1 The Court agrees with and adopts the Special Trial
Judge's opinion which is set forth below.
1Unless otherwise specified, all section references are to
the Internal Revenue Code, as amended. All Rule references are
to the Tax Court Rules of Practice and Procedure.
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