T.C. Summary Opinion 2002-9 UNITED STATES TAX COURT JOHN N. SHELTON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15341-99S. Filed February 6, 2002. John N. Shelton Jr., pro se. Chang Ted Li, for respondent. GOLDBERG, 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. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011