T.C. Summary Opinion 2004-3
UNITED STATES TAX COURT
STEPHAN BARTSCH AND EVA BARTSCH, a.k.a. EVA POTT BARTSCH,
Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18872-02S. Filed January 20, 2004.
Stephan Bartsch, pro se.
Margaret S. Rigg, 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 1999,
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 12 Next
Last modified: May 25, 2011