T.C. Memo. 2001-49
UNITED STATES TAX COURT
HOWARD L. BURRIS, SR. AND BARBARA J. BURRIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11776-99. Filed February 28, 2001.
Howard L. Burris, Sr., pro se.
Michele A. Yates and William J. Gregg, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: This case was assigned to Chief Special
Trial Judge Panuthos pursuant to Rules 180, 181, and 183.1 The
Court agrees with and adopts the opinion of the Special Trial
Judge, which is set forth below.
1 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.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011