T.C. Memo. 2001-277
UNITED STATES TAX COURT
NEW GAMING SYSTEMS, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 11597-99, 18726-99. Filed October 10, 2001.
Spencer T. Malysiak, for petitioner.
Christian A. Speck, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: These cases are before the Court on
respondent’s motion for partial summary judgment under Rule 121.1
1 Unless otherwise indicated, all Rule references are to
the Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code in effect for the
years in issue.
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