T.C. Summary Opinion 2001-56
UNITED STATES TAX COURT
LEON & MAMIE M. GAITHER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3952-99S. Filed April 16, 2001.
Leon M. Gaither, pro se.
Francis C. Mucciolo, 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. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code in effect for the years in issue. Rule references
are to the Tax Court Rules of Practice and Procedure. The
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011