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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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