United States Tax Court August 16, 2010, Docket No. 4831-09S. (Nelson v. Comm'r)

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United States · · · 16-08-2010

T.C. Summary Opinion 2010-114

UNITED STATES TAX COURT

TIMOTHY D. NELSON, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 4831-09S. Filed August 16, 2010.

Timothy D. Nelson, pro se.

Lesley Hale, for respondent.

ARMEN, Special Trial Judge: This case was heard pursuant to

the provisions of section 7463 of the Internal Revenue Code in

effect when the petition was filed.

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