Emily T. Nichols - Page 1

                                 T.C. Memo. 2002-269                                  

                               UNITED STATES TAX COURT                                

                           EMILY T. NICHOLS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12336-01.              Filed October 24, 2002.              

               John F. Hernandez, for petitioner.                                     
               Nancy L. Karsh, 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  Section references are to the Internal Revenue Code, as             
          amended.  Rule references are to the Tax Court Rules of Practice            
          and Procedure.                                                              

Page:   1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011