T.C. Summary Opinion 2002-156
UNITED STATES TAX COURT
LYNDELL SCOTT HEGWOOD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9398-01S. Filed December 20, 2002.
Lyndell Scott Hegwood, pro se.
Marshall R. Jones, for respondent.
BEGHE, 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. Unless otherwise indicated,
subsequent section references are to the Internal Revenue Code in
effect for the year in issue. 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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