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 byPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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