United States Tax Court July 21, 2005, No. 16331-04S (COOPER v. COMMISSIONER)
Also known as
United States · · · 21-07-2005
T.C. Summary Opinion 2005-97
UNITED STATES TAX COURT
LARRY T. COOPER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16331-04S. Filed July 21, 2005.
Larry T. Cooper, pro se.
Thomas L. Fenner, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code.
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