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PANUTHOS, Chief Special Trial Judge:1 These consolidated
cases were heard pursuant to the provisions of section 74632 of
the Internal Revenue Code in effect when the petitions were
filed. Pursuant to section 7463(b), the decisions to be entered
are not reviewable by any other court, and this opinion shall not
be treated as precedent for any other case.
In a notice of deficiency, respondent determined
deficiencies in petitioner Peter Buah’s (Mr. Buah) 2002 and 2003
Federal income taxes of $2,284 and $817, respectively. The issue
for decision is whether Mr. Buah is entitled to deductions
claimed on Schedule A, Itemized Deductions, in amounts greater
than that allowed by respondent for the years in issue.
In a separate notice of deficiency, respondent determined
deficiencies in petitioner McLu Buah’s (Mrs. Buah) 2002 and 2003
Federal income taxes of $4,044 and $2,547, respectively. The
1 After the death of Special Trial Judge Carleton D. Powell
on Aug. 23, 2007, the parties were directed to file, on or before
Oct. 2, 2007, a response consenting to the reassignment of these
cases or file a notice objecting to the reassignment together
with a motion for a new trial or a motion to supplement the
record, stating reasons in support of either motion. On Sept.
13, 2007, counsel for respondent filed a response in each case
consenting to the reassignment of these cases; however, no
responses were filed by petitioners. After allowing ample time
for responses to be filed by petitioners, the Chief Judge
reassigned these cases to Chief Special Trial Judge Peter J.
Panuthos, for disposition on the existing records.
2 Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the years in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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Last modified: November 10, 2007