BARNES v. COMMISSIONER

Docket No. 6182-96.

88 T.C.M. 479 (2004)

T.C. Memo. 2004-266

Donald J. Barnes and Beverly A. Edwards, f.k.a. Beverly A. Barnes v. Commissioner.

United States Tax Court.

November 22, 2004.


Attorney(s) appearing for the Case

Wendy S. Pearson, Terri A. Merriam, and Jennifer A. Gellner, for petitioner Beverly A. Edwards;

Thomas M. Rohall, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge:

This case was assigned to Special Trial Judge Stanley J. Goldberg pursuant to the provisions of section 7443A(b)(4), in effect at the time the petition was filed in this case, and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, as set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

GOLDBERG, Special Trial...

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