T.C. Summary Opinion 2001-96 UNITED STATES TAX COURT DAVID AND IRA KAYE KESSEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16482-98S. Filed June 26, 2001. David Kessel and Ira Kaye Kessel, pro sese. Rodney J. Bartlett, for respondent. PAJAK, 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,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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