HANKS v. COMMISSIONER

KENNETH D. HANKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

HANKS v. COMMISSIONER

No. 13039-00

United States Tax Court

T.C. Memo 2001-319; 2001 Tax Ct. Memo LEXIS 359; 82 T.C.M. (CCH) 1003;

December 27, 2001, Filed

Decision entered for respondent.

Kenneth D. Hanks, pro se.

Audrey M. Morris, for respondent.

Dawson, Howard A., Jr.;

Dean, John F.

DEAN

MEMORANDUM OPINION

DAWSON, Judge: This case was assigned to Special Trial Judge John F. Dean pursuant to the provisions of section 7443A(b)(5) as in effect when this case commenced, and Rules 180, 181, and 183. Unless otherwise indicated,…