T.C. Memo. 2002-133
UNITED STATES TAX COURT
THOMAS EDWARD VANSTONE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16335-99. Filed May 30, 2002.
Thomas Edward Vanstone, pro se.
Kevin M. Murphy, 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 as amended and Rule references are to the
Tax Court Rules of Practice and Procedure.
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