T.C. Memo. 2002-205 UNITED STATES TAX COURT BILLYE S. CANNON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13033-00. Filed August 15, 2002. Billye S. Cannon, pro se. Charles Pillitteri, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Judge: This case was assigned to Special Trial Judge Lewis R. Carluzzo pursuant to section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion 1 Unless otherwise indicated, section references are to the Internal Revenue Code of 1986, as amended and in effect at the time that the petition was filed. Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 Next
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