T.C. Summary Opinion 2005-60
UNITED STATES TAX COURT
JOHNY DESAUGUSTE,1 Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2037-04S. Filed May 18, 2005.
Johny Desauguste, pro se.
Lauren B. Epstein, for respondent.
DEAN, 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, all subsequent section references are to the Internal
Revenue Code in effect for the year in issue, and all Rule
1Petitioner’s surname is spelled several different ways in
the various documents comprising the record. The Court uses the
spelling used by petitioner on the petition commencing this case.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011