T.C. Summary Opinion 2008-16 UNITED STATES TAX COURT ROBERT LOUIS RUSTEN AND SUZAN VERONICA RUSTEN, DECEASED, KELLY FARRIER, PERSONAL REPRESENTATIVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8792-06S. Filed February 19, 2008. Robert Louis Rusten, pro se. Kelly Farrier (personal representative), for Suzan Veronica Rusten, Deceased. Blaine Holiday, for respondent. GOEKE, 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 Pursuant to section 1 Unless otherwise indicated, all section references are to (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: March 27, 2008