Doreen Boyd - Page 1
















                                 T.C. Memo. 2000-16                                   


                               UNITED STATES TAX COURT                                


                             DOREEN BOYD, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15093-98.                 Filed January 18, 2000.           


               Doreen Boyd, pro se.                                                   
               John E. Becker, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Robert N. Armen, Jr., pursuant to Rules 180, 181, and 183.1           




          1  All Rule references are to the Tax Court Rules of                        
          Practice and Procedure.  All section references are to the                  
          Internal Revenue Code, as amended.                                          




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