THOMPSON v. COMMISSIONER

Docket No. 18922-93.

72 T.C.M. 1036 (1996)

T.C. Memo. 1996-468

Betty W. Thompson v. Commissioner.

United States Tax Court.

Filed October 17, 1996.


Attorney(s) appearing for the Case

David D. Aughtry and Donald P. Lancaster, for the petitioner. Julie M.T. Foster, for the respondent.


MEMORANDUM OPINION

DAWSON, Judge:

This case was assigned to Special Trial Judge John F. Dean pursuant to section 7443A(b)(4) and Rules 180, 181 and 183.1 The Court agrees with and adopts the Special Trial Judge's opinion which is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

DEAN, Special Trial Judge:

This matter is before the Court on petitioner's Motion for Litigation and Administrative Costs...

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