Memorandum Findings of Fact and Opinion
(Popularch Productions Issues)
DRENNEN, Judge:
These consolidated cases were assigned for trial or other disposition to Special Trial Judge Fred R. Tansill pursuant to section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755 and Rules 180, 181 and 183.
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