T.C. Memo. 1996-85
UNITED STATES TAX COURT
HENRY F. WESSELMAN, Petitioner, v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10505-95. Filed February 28, 1996.
Henry F. Wesselman, pro se.
John W. Duncan, 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 opinion
of the Special Trial Judge, which is set forth below.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue. All
Rule references are to the Tax Court Rules of Practice and
Procedure, unless otherwise indicated.
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