T.C. Summary Opinion 2003-68 UNITED STATES TAX COURT JAMES A. AND CORLIS L. PERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4321-01S. Filed June 5, 2003. James A. Perry, pro se. Emile L. Hebert III, 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, and all Rule references are to the Tax Court Rules of Practice and Procedure. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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