T.C. Summary Opinion 2002-14
UNITED STATES TAX COURT
ARMANDO VEGA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1434-01S. Filed February 15, 2002.
Armando Vega, pro se.
Susan Smith Canavello, for respondent.
POWELL, 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 in this
case is not reviewable by any other court, and this opinion
should not be cited as authority.
Respondent determined a deficiency in petitioner’s 1998
1 Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year in issue,
and Rule references are to the Tax Court Rules of Practice and
Procedure.
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