United States Tax Court February 5, 2002, No. 6434-00S (ROSE v. COMMISSIONER)

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United States · · · 05-02-2002

T.C. Summary Opinion 2002-8

UNITED STATES TAX COURT

DAVID LLEWELLYN AND KAY MARIE ROSE, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 6434-00S. Filed February 5, 2002.

David Llewellyn Rose, pro se.

Timothy F. Salel, for respondent.

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