Extract
James A. and Corlis L. Perry, (2003)
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
T.C. Summary Opinion 2003-68UNITED STATES TAX COURT JAMES A. AND CORLIS L. PERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4321-01S. Filed June 5, 2003.James A. Perry, pro se.Emile L. Hebert III, for respondent.PAJAK, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed. Unless otherwise indicated, section references are to the Internal Revenue C...See the full content of this document
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