Charles McHan and Martha McHan - Page 1

                                 T.C. Memo. 2006-84                                   


                               UNITED STATES TAX COURT                                


                   CHARLES McHAN AND MARTHA McHAN, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 550-92.                Filed April 24, 2006.                


               Charles McHan, pro se.                                                 
               R. Walton Davis III, for petitioner Martha McHan.                      
               Eric B. Jorgensen and Gwendolyn C. Walker, for respondent.             


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               SWIFT, Judge:  Pursuant to section 7443A and Rules 180 and             
          183,1 this case was assigned to and heard by Special Trial Judge            



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




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