T.C. Memo. 1997-144 UNITED STATES TAX COURT JACK ALBAN KOERNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8635-96. Filed March 19, 1997. Jack Alban Koerner, pro se. Ruth Perez, 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 (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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