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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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