T.C. Summary Opinion 2003-27 UNITED STATES TAX COURT S.W. DEPASTURE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 615-00S. Filed March 26, 2003. L. Andrew Smith, for petitioner. Brandi B. Darwin, for respondent. CARLUZZO, 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. Except for section 60151 and unless otherwise indicated, subsequent section 1 Sec. 6015 was added to the Internal Revenue Code by the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201(a), 112 Stat. 734, effective for any liability for tax arising after July 22, 1998, and any liability for tax arising on or before July 22, 1998, but remaining unpaid as of July 22, 1998.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011