T.C. Summary Opinion 2006-100 UNITED STATES TAX COURT WILLIAM ANTHONY KNIPP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 932-05S. Filed July 6, 2006. William Anthony Knipp, pro se. Monica J. Miller, for respondent. WELLS, Judge: This case was heard pursuant to the provisions of section 7463 in effect at the time the petition was filed. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. All section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 Next
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