Home Health Services Trust, Robert Hogue , Trustee - Page 1

                                 T.C. Memo. 2003-58                                   

                               UNITED STATES TAX COURT                                

                 HOME HEALTH SERVICES TRUST, ROBERT HOGUE, TRUSTEE,                   
             Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent               

               Docket No. 2212-02.             Filed March 3, 2003.                   

               Robert Hogue, pro se.                                                  
               Jeremy L. McPherson, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Robert N. Armen, Jr., pursuant to the provisions of section           
          7443A(b)(5) and Rules 180, 181, and 183.1  The Court agrees with            
          and adopts the opinion of the Special Trial Judge, which is set             
          forth below.                                                                

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.                       

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011