United States Tax Court January 30, 2012, Docket No. 27783-10S. (Hudgins v. Comm'r)
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United States · · · 30-01-2012
T.C. Summary Opinion 2012-10
UNITED STATES TAX COURT
KEVIN ALLEN HUDGINS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 27783-10S. Filed January 30, 2012.
Kevin Allen Hudgins, pro se.
Anita A. Gill, for respondent.
DEAN, 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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