T.C. Summary Opinion 2003-158 UNITED STATES TAX COURT CHERENOR MANSARAY SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2995-02S. Filed October 27, 2003. Cherenor Mansaray Smith, pro se. John W. Strate, 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. 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 of $2,213 in petitioner’sPage: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011