Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, Independent Administrator - Page 3

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          respondent’s determinations that Kanter failed to report income             
          and that he was not entitled to claimed deductions arising from             
          several transactions unrelated to the alleged kickback scheme.              
               Special Trial Judge D. Irvin Couvillion presided at the                
          trial of the consolidated cases in Inv. Research Associates, Ltd.           
          Because Special Trial Judge Couvillion was prohibited under                 
          section 7443A(c) from entering a decision in those cases, he                
          prepared an initial report which included his proposed findings             
          of fact and opinion (the Couvillion report).  The cases were then           
          assigned to Senior Judge Howard A. Dawson for adoption of the               
          Couvillion report and entry of decision.  Under Rule 183 in                 
          effect at the time, the Couvillion report was not filed or                  
          otherwise made a part of the record of the consolidated cases.5             
          Special Trial Judge Couvillion subsequently collaborated with               
          Judge Dawson in preparing a final report which became the Court’s           
          Memorandum Opinion in Inv. Research Associates, Ltd.                        
               After the parties submitted computations under Rule 155, the           
          Court entered decisions in the Kanter deficiency cases reflecting           
          the parties’ stipulations as to certain issues and the Court’s              
          holdings in Inv. Research Associates, Ltd.  Thereafter, the                 
          estate and Naomi R. Kanter appealed to the U.S. Court of Appeals            


               5  The Court amended Rule 183, effective Sept. 20, 2005, to            
          provide a procedure for service on the parties of a Special Trial           
          Judge’s recommended findings of fact and conclusions of law and             
          for the filing of objections and responses.                                 





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