T.C. Summary Opinion 2002-118
UNITED STATES TAX COURT
NATHAN JARAMILLO AND DAVINA METZGAR, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1224-01S. Filed September 13, 2002.
Nathan Jaramillo and Davina Metzgar, pro se.
Dennis R. Onnen, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to 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, subsequent section
references are to the Internal Revenue Code in effect for the
years at issue. All Rule references are to the Tax Court Rules
of Practice and Procedure.
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