United States Tax Court March 1, 2007, No. 17121-05S (Prowse v. Comm'r)
Also known as
United States · · · 01-03-2007
T.C. Summary Opinion 2007-31
UNITED STATES TAX COURT
HECTOR PROWSE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17121-05S. Filed March 1, 2007.
Hector Prowse, pro se.
Marc L. Caine, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when the petition was filed.
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