T.C. Summary Opinion 2005-20
UNITED STATES TAX COURT
EARL CLYDE MUNCY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7290-03S. Filed February 23, 2005.
Earl Clyde Muncy, pro se.
Terry Serena, for respondent.
WHERRY, 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.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code (Code) in effect for the year in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
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