T.C. Memo. 1998-347
UNITED STATES TAX COURT
DAVENPORT RECYCLING ASSOCIATES, SAM WINER,
TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12801-89. Filed September 30, 1998.
Thomas C. Borders, Gail H. Morse, and Courtney N. Stillman,
for participants.
Mary P. Hamilton, William T. Hayes, and Howard A. Wiener,
for respondent.
MEMORANDUM 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 183.1 The Court agrees with
1 All section references are to the Internal Revenue Code in
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