John M. Mekulsia - Page 1

                                 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...)           





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