United States Tax Court
Filed: Jun. 24, 2004
T.C. Summary Opinion 2004-84 UNITED STATES TAX COURT DERRICK ELKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6262-03S. Filed June 24, 2004. Derrick Elkins, pro se. Amy Dyar Seals, for respondent. PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed. The decision to be entered is not reviewable by any other court, and this opinion should not be cite..
