T.C. Memo. 1997-543
UNITED STATES TAX COURT
BLAIR R. LAING & DONNA R. LAING, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13135-97. Filed December 9, 1997.
F. Pen Cosby, for petitioners.
Jordan Musen and Angela J. Kennedy, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This case was assigned pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1
1 Unless otherwise indicated, all section references are to the
Internal Revenue Code, as amended, and all Rule references are to
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