United States Tax Court May 20, 2003, No. 2117-02S (YUANQIANG ZHANG v. COMMISSIONER)

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United States · · · 20-05-2003

T.C. Summary Opinion 2003-58

UNITED STATES TAX COURT

YUANQIANG ZHANG, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 2117-02S. Filed May 20, 2003.

Yuanqiang Zhang, pro se.

Milan K. Patel, for respondent.

DINAN, 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.

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