T.C. Memo. 2001-287
UNITED STATES TAX COURT
LEE NELSON SHAW, Applicant v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
VIRGINIA MARIE SWEENEY, Applicant v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 1-01-D, 2-01-D. Filed October 29, 2001.
Kenneth M. Hart, for applicants.
William A. Heard III, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: These consolidated cases were assigned to
Chief Special Trial Judge Peter J. Panuthos pursuant to Rules 180
and 181 and Interim Rule 183.1 The Court agrees with and adopts
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
(continued...)
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