T.C. Summary Opinion 2001-190 UNITED STATES TAX COURT ROBERT HENRY LEHMUTH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12325-00S. Filed December 28, 2001. Robert Henry Lehmuth, pro se. James J. Posedel, for respondent. WOLFE, 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 inPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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