T.C. Summary Opinion 2002-127 UNITED STATES TAX COURT ROBERT AND MARTHA EMANUEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 10609-00S, 13639-01S. Filed October 3, 2002. Larry C. Fedro and Cara Pavalock (specially recognized), for petitioners. Timothy Maher, for respondent. PANUTHOS, Chief Special Trial Judge: These cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petitions were filed. The decisions to be entered are 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, and allPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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