T.C. Summary Opinion 2004-108 UNITED STATES TAX COURT HUGH POWELL ARVIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6892-03S. Filed August 5, 2004. Hugh Powell Arvin, pro se. D. Sean McMahon, for respondent. DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that the petition was filed. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the years at issue. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority.Page: Previous 1 2 3 4 5 6 7 8 9 Next
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