T.C. Summary Opinion 2001-85
UNITED STATES TAX COURT
ELDRON U. ERBS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1890-00S. Filed June 13, 2001.
Eldron U. Erbs, pro se.
James M. Klein and Mark J. Miller, for respondent.
DINAN, Special Trial Judge: The proceedings in this case
were conducted 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
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011