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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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