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  5. 94 T.C. 549 (1990)
 

FIRST WESTERN GOVT. SECURITIES, INC. v. COMMISSIONER

Docket Nos. 25760-84, 32276-84, 33758-84, 22524-85, 6400-86, 21748-86, 25978-86, 2786-87.

94 T.C. 549 (1990)

FIRST WESTERN GOVERNMENT SECURITIES, INC., ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 9, 1990.

Attorney(s) appearing for the Case

Richard J. Sideman, Martha A. Boersch and Ellen I. Kahn, for the petitioners.

Daniel A. Guy and Richard G. Goldman, for the respondent.

OPINION

NIMS, Chief Judge:

These cases are before the Court on petitioners' motions to vacate the assignment of their cases to a special trial judge and to request that a Presidentially appointed Tax Court judge be assigned to consider these cases. By these motions, petitioners challenge the procedures which have been utilized by this Court for over 50 years. See appendix A.

Respondent determined deficiencies in and additions to petitioners...

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