Daniel J. Onorati - Page 2

                            T.C. Summary Opinion 2005-101                             


                               UNITED STATES TAX COURT                                


                          DANIEL J. ONORATI, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16224-04S.           Filed July 21, 2005.                   

               Daniel J. Onorati, pro se.                                             
               Alexandra E. Nicholaides, for respondent.                              


               DEAN, Special Trial Judge:  This case was heard pursuant to            
          the provisions of section 7463 of the Internal Revenue Code.                
          Unless otherwise indicated, section references are to the                   
          Internal Revenue Code in effect for the year in issue, and all              
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.  The decision to be entered is not reviewable by any             
          other court, and this opinion should not be cited as authority.             






Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011