T.C. Memo. 2003-101
UNITED STATES TAX COURT
INDECK ENERGY SERVICES, INC., AND SUBSIDIARIES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
MICHAEL P. AND MAYA POLSKY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 21586-97, 23943-97. Filed April 11, 2003.
Thomas C. Borders, James L. Malone III, and David J. Duez,
for petitioners Indeck Energy Services, Inc., and Subsidiaries.
Ronald A. Stein, for petitioners Michael P. and Maya Polsky.
Jan E. Lamartine and Robert Little, for respondent.
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