T.C. Summary Opinion 2003-60
UNITED STATES TAX COURT
RICHARD SCOTT GEHRS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11349-02S. Filed May 27, 2003.
Richard Scott Gehrs, pro se.
Andrew R. Moore, for respondent.
PANUTHOS, Chief 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. All references to
section 7430 are to that section as in effect at the time the
petition was filed. Unless otherwise indicated, all other
section references are to the Internal Revenue Code in effect for
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011