T.C. Memo. 2004-266 UNITED STATES TAX COURT DONALD J. BARNES AND BEVERLY A. EDWARDS, f.k.a. BEVERLY A. BARNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6182-96. Filed November 22, 2004. Wendy S. Pearson, Terri A. Merriam, and Jennifer A. Gellner, for petitioner Beverly A. Edwards. Thomas M. Rohall, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Judge: This case was assigned to Special Trial Judge Stanley J. Goldberg pursuant to the provisions of section 7443A(b)(4), in effect at the time the petition was filed in thisPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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