T.C. Summary Opinion 2004-94
UNITED STATES TAX COURT
N. JOSEPH CALARCO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1530-03S. Filed July 20, 2004.
N. Joseph Calarco, pro se.
Kimberly J. Webb, for respondent.
HOLMES, Judge:
“Taxation! Wherein? And what taxation?”
Henry VIII act I, sc. 2.1
1 This case was heard pursuant to the provisions of Internal
Revenue Code section 7463. Section citations are all to that
Code. This decision is not reviewable by any other court, nor
should the opinion or its literary references be cited as
precedent in future proceedings.
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