T.C. Summary Opinion 2005-130 UNITED STATES TAX COURT CHUE Y. HER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8683-03S. Filed August 29, 2005. Chue Y. Her, pro se. Thomas M. Newman, for respondent. COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at the time the petition was filed.1 The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. 1Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 Next
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