T.C. Summary Opinion 2005-124
UNITED STATES TAX COURT
MICHAEL T. CROW, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 1611-04S, 6123-04S. Filed August 15, 2005.
Michael T. Crow, pro se.
Thomas M. Newman, for respondent.
COUVILLION, Special Trial Judge: These consolidated cases
were heard pursuant to section 7463 in effect at the time the
petition was filed.1 The decisions to be entered are not
reviewable by any other court, and this opinion should not be
cited as authority.
1Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the years at
issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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