T.C. Summary Opinion 2003-127
UNITED STATES TAX COURT
DARRELL L. GAINES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8751-01S. Filed September 11, 2003.
Vic Devlaeminck, for petitioner.
Nhi T. Luu-Sanders, 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. The
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