Barry Appel, (2004)

United States Tax Court

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Barry Appel, (2004)

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

T.C. Summary Opinion 2004-90

UNITED STATES TAX COURT BARRY APPEL, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15310-03S. Filed July 14, 2004.

Barry Appel, pro se.

Brian E. Derdowski, Jr., for respondent.

PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effec...

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