T.C. Memo. 1998-445
UNITED STATES TAX COURT
PRAMOD AND RAJ TANDON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18048-97. Filed December 22, 1998.
Joseph J. Ecuyer III, William A. Neilson, and Douglas L.
Salzer, for petitioners.
John F. Driscoll, 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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