T.C. Summary Opinion 2001-156 UNITED STATES TAX COURT RONALD W. RAMEY AND JONI J. RAMEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1776-00S. Filed September 26, 2001. Douglas S. Chiapuzio, for petitioners. Robert V. Boeshaar, for respondent. GERBER, 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.1 The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. 1 Unless otherwise indicated, all subsequent sections refer to the Internal Revenue Code in effect for the year in issue.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011