T.C. Summary Opinion 2003-161 UNITED STATES TAX COURT MARTIN EDWARD CAULFIELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19485-02S. Filed November 7, 2003. Martin Edward Caulfield, pro se. James L. May, Jr., for respondent. COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 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. Respondent determined a deficiency of $1,958 in petitioner's 2000 Federal income tax. 1 Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year at issue.Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011