T.C. Memo. 2003-135
UNITED STATES TAX COURT
COMTEK EXPOSITIONS, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5130-00. Filed May 13, 2003.
Frank Agostino, for petitioner.
Gerald A. Thorpe and Edward Laubach, Jr., for respondent.
MEMORANDUM OPINION
BEGHE, Judge: This case is before the Court fully
stipulated under Rule 122.1 The stipulation of facts and
attached exhibits are incorporated herein by this reference.
1Unless otherwise specified, all Rule references are to the
Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code in effect for the
years at issue.
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