United States Tax Court November 3, 2003, No. 477-95 (Lewin v. Comm'r)

T.C. Memo. 2003-305

UNITED STATES TAX COURT

MALCOLM I. LEWIN AND TRINA LEWIN, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 477-95. Filed November 3, 2003.

Christopher S. Rizek, for petitioners.

Louise R. Forbes and D. Sean McMahon, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to Special Trial

Judge Norman H.