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.
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