T.C. Memo. 1998-297
UNITED STATES TAX COURT
FARAMARZ FAYEGHI AND SHELLI FAYEGHI, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 457-98. Filed August 17, 1998.
Richard F. Armknecht III, for petitioners.
Paul L. Dixon and Deborah Swann, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Chief Special
Trial Judge Peter J. Panuthos pursuant to the provisions of
section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court
1 All section references are to the Internal Revenue Code
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