InterTAN, Inc. - Page 1

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                                  T.C. Memo. 2004-1                                   


                               UNITED STATES TAX COURT                                


                            INTERTAN, INC., Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9599-02.             Filed January 5, 2004.                 


               Raymond P. Wexler and David C. Kung, for petitioner.                   
               James M. Cascino, David B. Flassing, and John J. Comeau, for           
          respondent.                                                                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined to impose a