T.C. Memo. 2002-60
UNITED STATES TAX COURT
DALE I. DIRKES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11925-98. Filed February 28, 2002.
Dale I. Dirkes, pro se.
Frederick W. Krieg, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Daniel J. Dinan pursuant to the provisions of section
7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in issue, and Rule
references are to the Tax Court Rules of Practice and Procedure.
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