T.C. Memo. 2007-136
UNITED STATES TAX COURT
TERESA G. BUTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21334-03. Filed May 31, 2007.
Teresa G. Butner, pro se.
Edwina L. Jones, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Pursuant to section 7443A1 and Rules 180
and 183, this case was assigned to and heard by Special Trial
Judge Stanley J. Goldberg. His recommended findings of fact and
1Unless otherwise indicated, all section references are to
the Internal Revenue Code (Code) in effect for the years at
issue. All Rule references are to the Tax Court Rules of Prac-
tice and Procedure.
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Last modified: November 10, 2007