Court of Appeals for the Sixth Circuit November 18, 2004, 03-2304 (Mekulsia v. CIR)

RECOMMENDED FOR FULL-TEXT PUBLICATION

Pursuant to Sixth Circuit Rule 206

File Name: 04a0402p.06

UNITED STATES COURT OF APPEALS

FOR THE SIXTH CIRCUIT

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Petitioner-Appellant, -

JOHN M. MEKULSIA,

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No. 03-2304

v.

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COMMISSIONER OF INTERNAL REVENUE, -

Respondent-Appellee. -

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On Appeal from the United States Tax Court.

No. 10480-00—Howard A. Dawson, Jr., Tax Court Judge.