T.C. Summary Opinion 2003-119
UNITED STATES TAX COURT
WING Y. KWAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1663-02S. Filed August 27, 2003.
Wing Y. Kwan, pro se.
Andrew R. Moore, 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 year in issue. 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 $2,910 and an
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