NICOL v. COMMISSIONER

GEORGE IRA NICOL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

NICOL v. COMMISSIONER

No. 10308-02S

United States Tax Court

T.C. Summary Opinion 2004-47; 2004 Tax Ct. Summary LEXIS 50;

April 12, 2004, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

George Ira Nicol, pro se.

Catherine S. Tyson, for respondent.

Dean, John F.

Dean, John F.

DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that the petition was filed. Unless…