United States Tax Court October 26, 2004, No. 2652-03S (HUBBARD v. COMMISSIONER)

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United States · · · 26-10-2004

T.C. Summary Opinion 2004-148

UNITED STATES TAX COURT

MARVIN B. HUBBARD, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 2652-03S. Filed October 26, 2004.

Marvin B. Hubbard, pro se.

Laura A. McKenna, for respondent.

COUVILLION, Special Trial Judge: This case was heard

pursuant to section 7463.

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