Collin L. Dugan - Page 1

                                 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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