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PIERSON v. COMMISSIONER

Docket No. 8650-00L.

115 T.C. 576 (2000)

TERRY HIRAM PIERSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 14, 2000.

Attorney(s) appearing for the Case

Terry Hiram Pierson, pro se.

Kerry Bryan and John A. Weeda, for respondent.

OPINION

WELLS, Chief Judge:

This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

ARMEN, Special Trial Judge:

This matter...

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