T.C. Summary Opinion 2004-148 UNITED STATES TAX COURT MARVIN B. HUBBARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2652-03S. Filed October 26, 2004. Marvin B. Hubbard, pro se. Laura A. McKenna, for respondent. COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463.1 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, subsequent section references are to the Internal Revenue Code in effect for the years at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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