T.C. Summary Opinion 2004-122
UNITED STATES TAX COURT
RONALD L. DEVAULT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3946-03S. Filed September 7, 2004.
Ronald L. DeVault, pro se.
Robert V. Boeshaar, 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 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, all subsequent section
references are to the Internal Revenue Code in effect for 2000,
the taxable year in issue. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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