T.C. Memo. 2003-13
UNITED STATES TAX COURT
RONALD McLEAN EASTERN VIDEO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7721-01. Filed January 14, 2003.
Ronald McLean, for petitioner.
Michael K. Park, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge John F. Dean pursuant to section 7443A(b)(5) and Rules 180,
181, and 183.1 The Court agrees with and adopts the opinion of
the Special Trial Judge, which is set forth below.
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year and quarters at
issue, and Rule references are to the Tax Court Rules of Practice
and Procedure.
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