T.C. Summary Opinion 2007-44
UNITED STATES TAX COURT
MICHAEL SCOTT SNELGROVE, SR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19713-05S. Filed March 20, 2007.
Michael Scott Snelgrove, Sr., pro se.
Veena Luthra, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 of the Internal Revenue Code in effect
at the time the petition was filed.1 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, section references are to the
Internal Revenue Code in effect for the year at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: November 10, 2007