T.C. Summary Opinion 2001-161 UNITED STATES TAX COURT ROBERT WALTER ALLISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13733-99S. Filed October 11, 2001. Robert Walter Allison, pro se. John W. Stevens and Robert D. Heitmeyer, for respondent. GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. In a notice of deficiency, respondent determined thatPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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