H&H Trim & Upholstery Co., Inc., (2003)

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H&H Trim & Upholstery Co., Inc., (2003)

T.C. Memo. 2003-9

UNITED STATES TAX COURT H & H TRIM & UPHOLSTERY CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2482-00. Filed January 9, 2003.

Dane R. Halse (an officer), for petitioner. J. Michael Melvin, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Judge: This case was assigned to Special Trial Judge Lewis R. Carluzzo pursuant to 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.

OPINION OF THE SPECIAL TRIAL JUDGE CARLUZZO, Special Trial Judge: On September 24, 1999, re...

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