T.C. Memo. 2003-138 UNITED STATES TAX COURT JOHN M. MEKULSIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10480-00. Filed May 15, 2003. Terri A. Merriam and Wendy S. Pearson, for petitioner. Thomas A. Dombrowski, Catherine L. Campbell, Julie L. Payne, Thomas N. Tomashek, and Dean H. Wakayama, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Judge: This case was assigned to Special Trial Judge Stanley J. Goldberg pursuant to the provisions of section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with 1 Unless otherwise stated, all section references are to the Internal Revenue Code in effect at the time the petition was (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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