T.C. Summary Opinion 2005-97
UNITED STATES TAX COURT
LARRY T. COOPER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16331-04S. Filed July 21, 2005.
Larry T. Cooper, pro se.
Thomas L. Fenner, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code.
Unless otherwise indicated, section references are to the
Internal Revenue Code, as in effect for the year in issue, and
all 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.
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