United States Tax Court September 13, 2006, No. 19598-05S (Lewis v. Comm'r)

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United States · · · 13-09-2006

T.C. Summary Opinion 2006-140

UNITED STATES TAX COURT

HARRY LEWIS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 19598-05S. Filed September 13, 2006.

Harry Lewis, pro se.

Kathleen K. Raup, for respondent.

RUWE, Judge: This case was heard pursuant to section 74631

in effect when the petition was filed.

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