July 1, 1997, to December 31, 1997 Volume 109 (Cite 109 T.C.) JOHN T. FEE U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 1997 Senior Judges recalled to perform judicial duties under the provisions of section 7447 of the Internal Revenue Code: CHARLES S. CASAZZA, Clerk JOHN T. FEE, Reporter of Decisions Judge Wells was elected to serve as Chief Judge from expiration of Judge Cohen's 15-year term until her reappointment. 1 Termination of recall October 3, 1997. |