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, andPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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