T.C. Summary Opinion 2003-100
UNITED STATES TAX COURT
GREGORY C. AND PHYLLIS LAM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12153-00S. Filed July 23, 2003.
Gregory C. and Phyllis Lam, pro sese.
Margaret Rigg, 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 $1,981 and an
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011