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
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