                                 T.C. Memo. 1995-469                                  


                               UNITED STATES TAX COURT                                


                   C. MERRITT and DOROTHY PUMPHREY, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13538-94.              Filed October 3, 1995.               


               Jay Fred Cohen, for petitioners.                                       
               Alan R. Peregoy, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Robert N. Armen, Jr., pursuant to the provisions of section           
          7443A(b)(4) of the Internal Revenue Code of 1986, as amended, and

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