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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