T.C. Summary Opinion 2003-78 UNITED STATES TAX COURT ROLAND E. LEWIS, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10106-02S. Filed June 19, 2003. Roland E. Lewis, pro se. Jeanne Gramling, for respondent. DINAN, 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. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year in issue.Page: Previous 1 2 3 4 5 6 7 8 9 Next
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