T.C. Summary Opinion 2003-157
UNITED STATES TAX COURT
DARRELL R. FULCHER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14140-01S. Filed October 21, 2003.
Darrell R. Fulcher, pro se.
Dustin M. Starbuck, 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 $894 in petitioner's
1999 Federal income tax.
1 Unless otherwise indicated, subsequent section
references are to the Internal Revenue Code in effect for the
year at issue.
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