122 T.C. 396 (T.C. 2004), 219-02L, Meehan v. Commissioner of Internal Revenue

Citation: 122 T.C. 396, 122 T.C. No. 23

Opinion Judge: Thornton, Michael B., Judge

Party Name: MARTY J. MEEHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Daniel J. Arno, for petitioner. Anne D. Melzer, for respondent.

Case Date: June 14, 2004

Court: U.S. Tax Court