T.C. Summary Opinion 2003-33 UNITED STATES TAX COURT HILARIO M. AGUIRRE AND CATHY C. AGUIRRE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7837-01S. Filed April 2, 2003. Hilario M. Aguirre and Cathy C. Aguirre, pro sese. David B. Mora, for respondent. CARLUZZO, 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. Subsequent section references are to the Internal Revenue Code in effect for 1998. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority.Page: Previous 1 2 3 4 5 6 Next
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