Limited Gaming of America, Inc. - Page 1
















                                       T.C. Memo. 2001-273                                             


                                     UNITED STATES TAX COURT                                           


                       LIMITED GAMING OF AMERICA, INC., Petitioner v.                                  
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket No. 3370-99.               Filed October 9, 2001.                             


                  Thomas G. Potts, for petitioner.                                                     
                  Osmun Latrobe, for respondent.                                                       

                                        MEMORANDUM OPINION                                             
                  DINAN, Special Trial Judge:  This matter is before the Court                         
            on petitioner’s Motion for Partial Summary Judgment and Brief in                           
            Support and Addendum to Petitioner’s Motion for Partial Summary                            
            Judgment and Brief in Support, pursuant to Rule 121(a).1                                   


            1 Unless otherwise indicated, all section references are to                                
            the Internal Revenue Code, and all Rule references are to the Tax                          
            Court Rules of Practice and Procedure.                                                     





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