Nina H. Pettyjohn - Page 1




                                                                                     










                                 T.C. Memo. 2001-227                                  


                               UNITED STATES TAX COURT                                


                          NINA H. PETTYJOHN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 2264-00.                   Filed August 16, 2001.           

               Nina H. Pettyjohn, pro se.                                             
               John W. Sheffield III, 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) and Rules 180, 181, and 183.1  The Court agrees with            




          1  Unless otherwise indicated, all section references are                   
          to the Internal Revenue Code, as amended, and all Rule references           
          are to the Tax Court Rules of Practice and Procedure.                       




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