T.C. Memo. 2001-104 UNITED STATES TAX COURT ROBERT A. AND M. FAYE STRANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8130-00. Filed May 1, 2001. Robert A. Strang and M. Faye Strang, pro se. Brandi Darwin, for respondent. MEMORANDUM OPINION DAWSON, Judge: This case was assigned to Chief Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court 1 Unless otherwise indicated, all 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 Next
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