T.C. Summary Opinion 2001-156
UNITED STATES TAX COURT
RONALD W. RAMEY AND JONI J. RAMEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1776-00S. Filed September 26, 2001.
Douglas S. Chiapuzio, for petitioners.
Robert V. Boeshaar, for respondent.
GERBER, 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 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 sections refer
to the Internal Revenue Code in effect for the year in issue.
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