T.C. Summary Opinion 2001-178 UNITED STATES TAX COURT DENNIS J. LAWLESS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1926-00S. Filed November 28, 2001. Dennis J. Lawless, pro se. John E. Glover, for respondent. THORNTON, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when 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, all 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 Next
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