United States Tax Court February 4, 1997, Docket No. 10433-95. (Terauds v. Commissioner)

T.C. Memo. 1997-64

UNITED STATES TAX COURT

ASTRIDA TERAUDS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 10433-95. Filed February 4, 1997.

Astrida Terauds, pro se.

Gary W. Bornholdt, for respondent.

MEMORANDUM OPINION

DAWSON, 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.