T.C. Memo. 2002-271 UNITED STATES TAX COURT JOHN J. PETITO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3277-00. Filed October 28, 2002. John J. Petito, pro se. Theresa G. McQueeney and Lewis J. Abrahams, for respondent. MEMORANDUM OPINION DAWSON, Judge: This case was assigned to Chief Special Trial Judge Peter J. Panuthos pursuant to section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with and adopts the 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended; references to sec. 7430 are to that section in effect at the time that the petition was (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
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