T.C. Summary Opinion 2006-92
UNITED STATES TAX COURT
JEFFREY ERCOLINO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14127-04S. Filed May 30, 2006.
Eugene F. Crowe (specially recognized), for petitioner.
William C. Bogardus, for respondent.
CARLUZZO, Special Trial Judge: This case for the
redetermination of a deficiency was heard pursuant to the
provisions of section 7463 of the Internal Revenue Code in effect
at the time the petition was filed. Unless otherwise indicated,
subsequent section references are to the Internal Revenue Code in
effect for 2002. The decision to be entered is not reviewable by
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011