T.C. Summary Opinion 2001-109
UNITED STATES TAX COURT
ALI MOTAGHAYER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15237-99S. Filed July 25, 2001.
Ali Motaghayer, pro se.
Usha Ravi, 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. Subsequent section
references are to the Internal Revenue Code in effect for 1995.
Rule references are to the Tax Court Rules of Practice and
Procedure. The decision to be entered is not reviewable by any
other court, and this opinion should not be cited as authority.
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