T.C. Summary Opinion 2002-86
UNITED STATES TAX COURT
SCOTT T. NOBLES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5275-00S. Filed July 11, 2002.
Scott T. Nobles, pro se.
Paul K. Voelker, for respondent.
PAJAK, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463. The decision to be entered is
not reviewable by any other court, and this opinion should not be
cited as authority. All section references are to the Internal
Revenue Code in effect for the year in issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioners’ 1998
Federal income tax in the amount of $2,088. After concessions by
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