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 ofPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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