T.C. Memo. 2004-265
UNITED STATES TAX COURT
KENNETH AND DOROTHY HITCHEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 1827-95, 9864-95. Filed November 22, 2004.
Kenneth Hitchen and Dorothy Hitchen, pro sese.
Alan E. Staines, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: These cases were assigned to Special Trial
Judge Stanley J. Goldberg pursuant to the provisions of section
7443A(b)(4), in effect at the time the petitions were filed in
these cases, and Rules 180, 181, and 183.1 The Court agrees with
1Unless otherwise indicated, section references are to the
Internal Revenue Code in effect during the years in issue, and
(continued...)
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