T.C. Summary Opinion 2001-152 UNITED STATES TAX COURT WILLIE CLAYBORN, JR. & JACQULYN A. CLAYBORN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 978-00S. Filed September 25, 2001. Willie Clayborn, Jr. and Jacqulyn A. Clayborn, pro sese. H. Clifton Bonney, Jr., 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 inPage: Previous 1 2 3 4 5 Next
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