T.C. Memo. 2003-224
UNITED STATES TAX COURT
WALTER L. MEDLIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2615-98. Filed July 29, 2003.
David D. Fussell and Mark L. Horwitz, for petitioner.
James F. Kearney, Benjamin A. de Luna, and Robert W.
Dillard, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CONTENTS
GENERAL FINDINGS OF FACT . . . . . . . . . . . . . . . . . 6
General Legal Principles . . . . . . . . . . . . . . . . . 20
I. Items of Income . . . . . . . . . . . . . . . . . . . 21
A. Rents Received From Island Livings, Inc. in 1988 . 22
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