T.C. Summary Opinion 2003-121
UNITED STATES TAX COURT
BRUCE EDWARD KENNEDY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10013-01S. Filed August 27, 2003.
Bruce Edward Kennedy, pro se.
Richard J. Hassebrock, 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
1 Unless otherwise indicated, subsequent section
references are to the Internal Revenue Code in effect for the
year at issue. Rule references are to the Tax Court Rules of
Practice and Procedure.
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