T.C. Summary Opinion 2002-60
UNITED STATES TAX COURT
BILL L. AND NANCY L. TURNER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18298-99S. Filed May 28, 2002.
Bill L. Turner, pro se.
Stephen P. Baker, for respondent.
VASQUEZ, Judge: This case was heard pursuant to the
provisions of section 74631 in effect at the time petitioners
filed the petition. 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, all subsequent section
references are to the Internal Revenue Code in effect for the
year in issue, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
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