John J. Petito - Page 1
















                                 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...)           





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