T.C. Summary Opinion 2002-28 UNITED STATES TAX COURT PETER AND MARY POSSAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5171-00S. Filed March 29, 2002. Peter and Mary Possas, pro se. Monica J. Miller, for respondent. PANUTHOS, Chief 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. Unless otherwise indicated, subsequent section references are to the InternalPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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