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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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