T.C. Summary Opinion 2001-24
UNITED STATES TAX COURT
HAYES P. DUPLANTIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16710-98S. Filed March 7, 2001.
Hayes P. Duplantis, pro se.
Louis John Zeller, Jr., for respondent.
CARLUZZO, 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. Subsequent section
references are to the Internal Revenue Code in effect for the
years in 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 Next
Last modified: May 25, 2011