T.C. Summary Opinion 2001-149 UNITED STATES TAX COURT CHARLES FREDERICK HELD, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6972-00S. Filed September 24, 2001. Charles Frederick Held, Jr., pro se. Steven M. Webster, for respondent. PAJAK, 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. 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.Page: Previous 1 2 3 4 5 6 Next
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