T.C. Summary Opinion 2007-53
UNITED STATES TAX COURT
JAMES A. NIELSEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18883-04S. Filed April 2, 2007.
James A. Nielsen, pro se.
Michael W. Bitner, for respondent.
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time that the petition was filed.1 Pursuant to
section 7463(b), the decision to be entered is not reviewable by
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for 2000
and 2001, the taxable 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