T.C. Summary Opinion 2002-94
UNITED STATES TAX COURT
CRAIG A. AND ROSEANN B. MILLER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9973-01S. Filed July 19, 2002.
Ned Leiba, for petitioners.
Christian Speck, for respondent.
WOLFE, Special Trial 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. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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