T.C. Summary Opinion 2004-72
UNITED STATES TAX COURT
JORGE GALLARDO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6229-03S. Filed May 24, 2004.
Jorge Gallardo, pro se.
Fred E. Green, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when the petition was filed.1
The decision to be entered in this case is not reviewable by any
other Court, and this opinion should not be cited as authority.
Respondent determined a deficiency in petitioner's Federal
income tax for the year 2001 in the amount of $2,667 and an
1 Unless otherwise indicated, section references
hereafter are to the Internal Revenue Code in effect for the year
at issue.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011