T.C. Memo. 1999-144
UNITED STATES TAX COURT
MARIAN AND MARIA JUSKUV, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10725-97. Filed April 30, 1999.
Marian Juskuv, pro se.
Louise R. Forbes, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Stanley J. Goldberg, pursuant to the provisions of 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.
1 All section references are to the Internal Revenue Code in
effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
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