T.C. Summary Opinion 2004-74
UNITED STATES TAX COURT
JAMES ALBERT AND BEVERLY ALDERMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18818-02S. Filed May 26, 2004.
James Albert and Beverly Alderman, pro sese.
Linda J. Wise, for respondent.
WHERRY, 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.1 The decision to be entered
is not reviewable by any other court, and this opinion should not
be cited as authority.
1 Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year in issue,
and Rule references are to the Tax Court Rules of Practice and
Procedure.
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