ORDERED that the Court's Memorandum Findings of Fact and Opinion (T.C. Memo 2003-188">T.C. Memo. 2003-188), filed June 30, 2003, is hereby modified by eliminating from page 29 of said opinion the following language as follows:
"Decision will be entered for respondent."
and substituting therefor the following:
"Decision will be entered under Rule 155."
It is further
ORDERED that the opinion of this Court (T.C. Memo. 2003-188), filed June 30, 2003, in all other respects remains unchanged.