T.C. Memo. 1997-385
UNITED STATES TAX COURT
DONALD N. AND ROSEMARIE F. MERINO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14555-85. Filed August 21, 1997.
Bernard S. Mark and Richard S. Kestenbaum, for petitioners.
Barry J. Laterman and Paul Colleran, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Norman H. Wolfe pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183. All section references
are to the Internal Revenue Code in effect for the tax years in
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