T.C. Summary Opinion 2002-87 UNITED STATES TAX COURT ROBERT C. JACOBSEN AND CAROL S. JACOBSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13414-00S. Filed July 11, 2002. Robert C. Jacobsen and Carol S. Jacobsen, pro se. Robert B. Taylor, for respondent. COHEN, 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, all section references are to the Internal Revenue Code in effect for thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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