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KINGSTON v. COMMISSIONER

Docket No. 15409-95.

75 T.C.M. 2060 (1998)

T.C. Memo. 1998-119

William and Arlene G. Kingston v. Commissioner.

United States Tax Court.

Filed March 25, 1998.

Attorney(s) appearing for the Case

William and Arlene G. Kingston, pro se. Elizabeth Flores, for the respondent.

MEMORANDUM OPINION

WELLS, Judge:

This case was assigned to Special Trial Judge D. Irvin Couvillion pursuant to section 7443A(b)(4)1 and Rules 180, 181, and 183. The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

COUVILLION, Special Trial Judge:

This case is before the Court on petitioners' motion for administrative and...

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