T.C. Summary Opinion 2005-159 UNITED STATES TAX COURT MATTHEW HUDACK AND KRISTEN HUDACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3432-04S. Filed November 2, 2005. Matthew Hudack, pro se. Michael S. Hensley, for respondent. PANUTHOS, Chief Special Trial 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.1 1 Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code (Code) in effect at relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure. All monetary amounts are rounded to the nearest dollar.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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