Lewin v. Comm'r

MALCOLM I. LEWIN AND TRINA LEWIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lewin v. Comm'r

No. 477-95

United States Tax Court

T.C. Memo 2003-305; 2003 Tax Ct. Memo LEXIS 304; 86 T.C.M. (CCH) 532;

November 3, 2003., Filed

Decision was entered for respondent.

UNITED STATES TAX COURT

Christopher S. Rizek , for petitioners.

Louise R. Forbes and D. Sean McMahon , for

respondent.

Dawson, Howard A., Jr.;

Wolfe, Norman H.

DAWSON; WOLFE

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge : This case was assigned to Special Trial Judge Norman H. Wolfe pursuant to the provisions of section…