T.C. Summary Opinion 2006-135 UNITED STATES TAX COURT JOHN JOE WILSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21585-04S. Filed August 29, 2006. John Joe Wilson, pro se. Michael D. Zima, for respondent. WELLS, Judge: This case was heard pursuant to the provisions of section 7463 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. All subsequent section references are to the Internal Revenue Code in effect for the year in issue, andPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
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