T.C. Summary Opinion 2003-129
UNITED STATES TAX COURT
RUDOLPH STEPHEN HERETICK, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 528-02S. Filed September 15, 2003.
Rudolph Stephen Heretick, Jr., pro se.
T. Keith Fogg, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 of the Internal Revenue Code 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 $3,474 in petitioner's
1
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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