T.C. Summary Opinion 2007-213
UNITED STATES TAX COURT
DENIS M. KATCHMERIC, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12051-05S. Filed December 19, 2007.
Denis M. Katchmeric, pro se.
Andrew M. Stroot, for respondent.
DAWSON, Judge: This case was heard pursuant to the
provisions of section 7463 of the Internal Revenue Code in effect
when the petition was filed. Pursuant to section 7463(b), the
decision to be entered is not reviewable by any other court, and
this opinion shall not be treated as precedent for any other
case. Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for the
year in issue.
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