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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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