T.C. Summary Opinion 2001-157 UNITED STATES TAX COURT KARL MEYER AND VICKIE MEYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7403-00S. Filed September 26, 2001. Karl Meyer and Vickie Meyer, pro sese. R. Scott Shieldes, for respondent. ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that 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 section references are to the Internal Revenue Code in effect for 1997, the taxable year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011