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
Last modified: May 25, 2011