T.C. Memo. 2000-184
UNITED STATES TAX COURT
DANIEL L. AND INGRID N. CARROLL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19403-89. Filed June 23, 2000.
David G. Ebert, for petitioners.
Lori J. Balboni, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Robert N. Armen, Jr., pursuant to the provisions of section
7443A(b)(5) of the Internal Revenue Code in effect at the time of
assignment and Rules 180, 181, and 183.1 The Court agrees with
1 Unless otherwise indicated, all subsequent section
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