T.C. Summary Opinion 2004-38
UNITED STATES TAX COURT
MATTHEW D. GILMORE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15518-03S. Filed March 25, 2004.
Matthew D. Gilmore, pro se.
Albert G. Kobylarz, Jr., for respondent.
PANUTHOS, Chief Special Trial Judge: This case was heard
pursuant to the provisions of section 74631 of the Internal
Revenue Code in effect at the time the petition was filed. 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, subsequent section references
are to the Internal Revenue Code in effect for the year in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
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