T.C. Memo. 1997-329
UNITED STATES TAX COURT
DENNIS J. AND TERESA DENEAULT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14717-94. Filed July 21, 1997.
Dennis J. and Teresa Deneault, pro se.
Michael D. Zima, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Chief Special
Trial Judge Peter J. Panuthos pursuant to the provisions of
section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court
1 All section references are to the Internal Revenue Code
in effect for the year in issue, and all Rule references are to
the Tax Court Rules of Practice and Procedure.
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