T.C. Memo. 1997-458
UNITED STATES TAX COURT
COLLIN L. DUGAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10582-94. Filed October 8, 1997.
Larry D. Crabtree and Patrick M. Thomas, for
petitioner.
William W. Kiessling and Robert Nader, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Lewis R. Carluzzo pursuant to section 7443A(b)(4) of the
Internal Revenue Code, as amended, and Rules 180, 181, and 183 of
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