T.C. Summary Opinion 2001-105
UNITED STATES TAX COURT
RODNEY M. FUJIYAMA AND VICKI ANN FUJIYAMA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16533-99S. Filed July 23, 2001.
Rodney M. Fujiyama and Vicki Ann Fujiyama, pro se.
Brian M. Harrington, for respondent.
MARVEL, Judge: This case was heard pursuant to the
provisions of section 7463 in effect at the time the petition was
filed.1 The decision to be entered is not reviewable by any
other court, and this opinion should not be cited as authority.
1All 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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011