T.C. Summary Opinion 2004-16 UNITED STATES TAX COURT SANDRA BROWDA, Petitioner, AND DAVID BROWDA, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17710-02S. Filed February 12, 2004. Sandra Browda, pro se. David Browda, pro se. Michael E. Melone, 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 the taxable years 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 13 Next
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