T.C. Summary Opinion 2001-122
UNITED STATES TAX COURT
JOSEPH C. MINNEMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13558-99S. Filed August 7, 2001.
Joseph C. Minneman, pro se.
Michael F. O’Donnell, for respondent.
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time that the petition was filed.1 The decision to
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for 1989,
the only taxable year remaining in issue, and all Rule references
are to the Tax Court Rules of Practice and Procedure. All
amounts are rounded to the nearest dollar.
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