T.C. Memo. 1997-167
UNITED STATES TAX COURT
JOHN B. MARKHAM, Petitioner v. COMMISSIONER
OF INTERNAL REVENUE, Respondent
Docket No. 23398-96. Filed April 7, 1997.
John B. Markham, pro se.
Stuart Spielman, for respondent.
MEMORANDUM OPINION
FAY, Judge: This case was assigned to Special Trial Judge
Robert N. Armen, Jr., pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
1 All section references are to the Internal Revenue Code,
as amended, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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