T.C. Memo. 2000-260
UNITED STATES TAX COURT
MICHAEL A. LACHER AND JUDITH W. LACHER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1386-89. Filed August 17, 2000.
Stuart A. Smith, for petitioners.
Moria L. Sullivan, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Norman H. Wolfe pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183. Unless otherwise
indicated, subsequent 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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