Thomas F. Noons - Page 1

                                 T.C. Memo. 2004-243                                  

                               UNITED STATES TAX COURT                                

                           THOMAS F. NOONS, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15052-02.            Filed October 26, 2004.                

               James A. Cerks, for petitioner.                                        
               Susan M. Pinner, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Robert N. Armen, Jr., pursuant to the provisions of section           
          7443A(b)(5) and Rules 180, 181, and 183.1  The Court agrees with            
          and adopts the opinion of the Special Trial Judge, which is set             
          forth below.                                                                

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code of 1986, as amended, and all Rule                 
          references are to the Tax Court Rules of Practice and Procedure.            

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