T.C. Summary Opinion 2005-177 UNITED STATES TAX COURT JUSTIN W. ELLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16393-04S. Filed December 1, 2005. Justin W. Ellis, pro se. Caroline R. Krivacka, for respondent. COHEN, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that the petition was filed. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. Unless otherwise indicated, all section references are to the Internal Revenue Code in effectPage: Previous 1 2 3 4 5 6 7 Next
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