T.C. Memo. 2001-323 UNITED STATES TAX COURT WILLIAM B. BERRY AND MARJORIE S. BERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6786-00. Filed December 28, 2001. Marcia Allen Broughton, for petitioners. Julia L. Wahl, for respondent. MEMORANDUM OPINION DAWSON, Judge: This case was assigned to Special Trial Judge Daniel J. Dinan pursuant to the provisions of section 7443A(b)(5)and Rules 180, 181, and 183.1 The Court agrees with 1 Unless otherwise indicated, section references are to the Internal Revenue Code as amended, and Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011