T.C. Summary Opinion 2001-58 UNITED STATES TAX COURT ROBERT D. ARONFELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6195-99S, 13337-99S. Filed April 17, 2001. Robert D. Aronfeld, pro se. Paul K. Voelker, for respondent. COUVILLION, Special Trial Judge: These consolidated cases were heard pursuant to section 7463 in effect at the time the petitions were filed.1 The decisions to be entered are 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. 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 Next
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