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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