T.C. Summary Opinion 2003-83 UNITED STATES TAX COURT MANUEL FRANCISCO PALOMO AND JANE LYON POTTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7010-01S. Filed June 24, 2003. Manuel Francisco Palomo, for petitioners. Carina Campobasso, for respondent. DEAN, 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, subsequent section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011