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                        Tuesday, November 15, 2016
                        




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                                        Summary Opinions 
                                        
* Pursuant to Internal Revenue Code Section 7463(b), Summary opinions may not be treated as precedent for any other case. 

Released


Gary Frederick Roy
11/15/2016



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Summary Opinion



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







