T.C. Memo. 1997-66 UNITED STATES TAX COURT DONALD S. HAZELTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24786-95. Filed February 4, 1997. James E. Merritt, for petitioner. Laurel M. Robinson, for respondent. MEMORANDUM OPINION DAWSON, Judge: This case was assigned to Special Trial Judge D. Irvin Couvillion pursuant to section 7443A(b)(4)andPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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