Malcolm I. Lewin and Trina Lewin - Page 1

                                 T.C. Memo. 2003-305                                  


                               UNITED STATES TAX COURT                                


                  MALCOLM I. LEWIN AND TRINA LEWIN, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 477-95.              Filed November 3, 2003.                

               Christopher S. Rizek, for petitioners.                                 
               Louise R. Forbes and D. Sean McMahon, for respondent.                  


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Norman H. Wolfe pursuant to the provisions of section                 
          7443A(b)(4) in effect when these proceedings commenced and Rules            
          180, 181, and 183.  Unless otherwise indicated, section                     
          references are to the Internal Revenue Code in effect at relevant           
          times, and Rule references are to the Tax Court Rules of Practice           






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