T.C. Summary Opinion 2004-27
UNITED STATES TAX COURT
TYRONE SHARP AND ALVERA SHARP, a.k.a. ALVERA CROCKETT,
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18491-02S. Filed March 11, 2004.
Tyrone Sharp, pro se.
Lorianne D. Masano, for respondent.
CARLUZZO, 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. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code in effect for the taxable years in issue. Rule
references are to the Tax Court Rules of Practice and Procedure.
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011