T.C. Memo. 1997-389
UNITED STATES TAX COURT
GLENN L. WITTSTADT, JR. AND LYNNE M. WITTSTADT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7123-93. Filed August 25, 1997.
Robert G. Cassilly, for petitioners.
Alan R. Peregoy, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Robert N. Armen, Jr., pursuant to the provisions of section
7443A(b)(4) of the Internal Revenue Code of 1986, as amended, and
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