T.C. Summary Opinion 2001-166 UNITED STATES TAX COURT JOHN ARTHUR & PATRICIA MULHOLLAND BEECROFT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3075-00S. Filed October 16, 2001. John Arthur and Patricia Mulholland Beecroft, pro sese. Andrew J. Wyman, for respondent. DINAN, 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 cited as authority. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the years in issue.Page: Previous 1 2 3 4 5 6 7 8 9 Next
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