T.C. Summary Opinion 2006-159 UNITED STATES TAX COURT GERRY M. GRIGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9068-04S. Filed September 27, 2006. Gerry M. Griggs, pro se. Portia N. Rose, 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 as in effect for the year at issue, and 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 9 10 11 12 13 14 Next
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