T.C. Summary Opinion 2001-175 UNITED STATES TAX COURT PETER J. TKAC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3556-00S. Filed November 14, 2001. Peter J. Tkac, pro se. Roger W. Bracken, for respondent. GERBER, 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.1 The decision to be entered may not be reviewed by any other court, and this opinion should not be cited as authority. 1 Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for the years in issue.Page: Previous 1 2 3 4 5 Next
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