T.C. Summary Opinion 2003-136 UNITED STATES TAX COURT ALVA COTTER SHELL IV, Petitioner, AND JAMIE L. JONES, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14736-02S. Filed September 30, 2003. Alva Cotter Shell IV, pro se. Jamie L. Jones, pro se. Pamela L. Mable, 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 1 Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for 1996, the taxable 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 Next
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