July 1, 1997, to December 31, 1997 Volume 109 (Cite 109 T.C.) JOHN T. FEE U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 1997 JUDGES OF THE UNITED STATES TAX COURT Chief Judge* MARY ANN COHEN HERBERT L. CHABOT Judges JOHN O. COLVIN Senior Judges recalled to perform judicial duties under the provisions of section 7447 of the Internal Revenue Code: ARNOLD RAUM JULES G. KÖRNER III 1 THEODORE TANNENWALD, JR. CHARLES E. CLAPP II WILLIAM M. FAY LAPSLEY W. HAMBLEN, JR. . HOWARD A. DAWSON, JR. LAWRENCE A. WRIGHT ARTHUR L. NIMS III Special Trial Judges PETER J. PANUTHOS, Chief Special Trial Judge DANIEL J. DINAN CARLETON D. POWELL JOHN J. PAJAK LARRY L. NAMEROFF D. IRVIN COUVILLION ROBERT N. ARMEN, JR. NORMAN H. WOLFE LEWIS R. CARLUZZO STANLEY J. GOLDBERG JOHN F. DEAN 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. |