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HAYDEN v. COMMISSIONER

Docket No. 590-98.

112 T.C. 115 (1999)

DENNIS L. HAYDEN AND SHARON E. HAYDEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 19, 1999.

Attorney(s) appearing for the Case

Dennis L. Hayden and Sharon E. Hayden, pro se.

Brian M. Harrington, for respondent.

OPINION

DAWSON, Judge:

This case was assigned to Special Trial Judge Carleton D. Powell pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 The Court agrees with and adopts the opinion of the Special Trial Judge that is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

POWELL, Special Trial Judge:

Respondent determined a deficiency...

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