T.C. Summary Opinion 2001-151
UNITED STATES TAX COURT
MICHAEL E. AND JOHANNA S. DAVIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17837-99S. Filed September 25, 2001.
Johanna S. Davis, pro se.
Timothy S. Sinnott, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 of the Internal Revenue Code in effect
at the time the petition was filed.1 The decision to be entered
is not reviewable by any other court, and this opinion should not
be cited as authority.
1 Unless otherwise indicated, subsequent section
references are to the Internal Revenue Code in effect for the
years at issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011