T.C. Summary Opinion 2002-110
UNITED STATES TAX COURT
JARED R. NIELD AND NAYLENE M. NIELD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11828-01S. Filed August 27, 2002.
Leasa M. Tripp, for petitioners.
S. Mark Barnes, for respondent.
CHIECHI, 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.
1Unless otherwise indicated, all subsequent section refer-
ences are to the Internal Revenue Code in effect for the year at
issue.
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