T.C. Summary Opinion 2006-186 UNITED STATES TAX COURT NEIL RABINOWITZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11264-05S. Filed December 11, 2006. Neil Rabinowitz, pro se. James H. Harris, Jr., for respondent. POWELL, Special Trial Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code 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. 1 Unless otherwise indicated, subsequent section references are to the Internal Revenue Code.Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011