T.C. Summary Opinion 2004-45
UNITED STATES TAX COURT
DAVID A. BROWN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11482-02S. Filed April 6, 2004.
David A. Brown, pro se.
Marc L. Caine, for respondent.
WOLFE, 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. Unless otherwise
indicated, all subsequent section references are to the Internal
Revenue Code as amended. The decision to be entered is not
reviewable by any other court, and this opinion should not be
cited as authority.
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