T.C. Summary Opinion 2003-108 UNITED STATES TAX COURT DAVID GERALD LOCKMILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16436-02S. Filed August 4, 2003. David Gerald Lockmiller, pro se. Michael E. Melone, for respondent. ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that the petition was filed.1 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 in petitioner’s Federal 1 Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for 2000, the taxable year in issue.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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