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