Richard V. Frederick and Nancy M. Frederick - Page 2

                                                                                     









                            T.C. Summary Opinion 2003-62                              


                               UNITED STATES TAX COURT                                


            RICHARD V. FREDERICK AND NANCY M. FREDERICK, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11603-01S.             Filed May 27, 2003.                  


               Richard V. Frederick, pro se.                                          
               T. Keith Fogg, 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.  Unless otherwise                
          indicated, subsequent section references are to the Internal                
          Revenue Code in effect for the years in issue.  Rule references             
          are to the Tax Court Rules of Practice and Procedure.                       







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011