T.C. Summary Opinion 2005-136 UNITED STATES TAX COURT RONALD A. HORTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17058-04S. Filed September 15, 2005. Robert L. Stephens, Jr., for petitioner. Robert V. Boeshaar, for respondent. NIMS, Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at the time the petition was filed. The decision to be entered is not reviewable by any other court, and this opinion may not be cited as authority. Unless otherwise indicated, all other section references are toPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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