T.C. Summary Opinion 2002-135
UNITED STATES TAX COURT
MICHAEL O’KEEFE SOWELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2307-01S. Filed October 17, 2002.
Michael O’Keefe Sowell, pro se.
Angelique M. Neal, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 of the Internal Revenue Code in effect
at the time the petition was filed.1 The decision to be entered
is not reviewable by any other court, and this opinion should not
be cited as authority. Petitioner filed a motion for claims for
1 Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code as amended, and Rule references
are to the Tax Court Rules of Practice and Procedure.
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