T.C. Summary Opinion 2004-123
UNITED STATES TAX COURT
BRIAN MONTWILLO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14348-03S. Filed September 7, 2004.
Brian Montwillo, pro se.
Henry E. O’Neill, for respondent.
THORNTON, 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 section references are to
the Internal Revenue Code in effect for the year in issue.
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