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
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