James J. Hogan - Page 2
















                             T.C. Summary Opinion 2003-8                              


                               UNITED STATES TAX COURT                                


                            JAMES J. HOGAN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9886-01S.              Filed February 3, 2003.              

               Thomas F. Hewner, for petitioner.                                      
               Jennifer S. McGinty, for respondent.                                   


               PAJAK, 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, section references are to the Internal Revenue Code in           
          effect for the years in issue, and all Rule references are to the           
          Tax Court Rules of Practice and Procedure.  The decision to be              
          entered is not reviewable by any other court, and this opinion              
          should not be cited as authority.                                           





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011