Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
This case was assigned to Special Trial Judge Marvin F. Peterson 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.
Opinion of the Special Trial Judge
PETERSON, Special...
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