T.C. Memo. 2000-96
UNITED STATES TAX COURT
TED AND TAMMY ESTES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10493-98. Filed March 21, 2000.
Bruce A. Moates, for petitioners.
Bruce K. Meneely, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Daniel J. Dinan pursuant to Rules 180, 181, and 183.
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
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