T.C. Summary Opinion 2003-36 UNITED STATES TAX COURT GUY NATHANIEL GAY, JR., Petitioner, AND KIMBERLY S. GIBSON, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3241-01S. Filed April 17, 2003. Guy Nathaniel Gay, Jr., pro se. Kimberly S. Gibson, pro se. James R. Rich, for respondent. DINAN, 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. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. Unless otherwise indicated,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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