T.C. Memo. 1998-380
UNITED STATES TAX COURT
KEITH K. STROUPE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21614-97. Filed October 22, 1998.
John L. Brennan and John C. King, for petitioner.
James E. Cannon and Richard Fultz, 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) and Rules 180, 181, and 183.1 The Court agrees with
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code as amended, and all Rule references are
to the Tax Court Rules of Practice and Procedure.
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