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 all
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