Billy Hyler and Bonita M. Hyler - Page 1

                                 T.C. Memo. 2005-26                                   


                               UNITED STATES TAX COURT                                


                   BILLY HYLER AND BONITA M. HYLER, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10839-04.            Filed February 16, 2005.               


               Billy and Bonita M. Hyler, pro sese.                                   
               James A. Kutten and Melinda Williams, 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            



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




Page:   1  2  3  4  5  6  7  Next

Last modified: May 25, 2011