T.C. Summary Opinion 2003-57
UNITED STATES TAX COURT
KEITH T. AND GERALDINE A. BOWERS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 8191-00S, Filed May 19, 2003.
10437-01S.
Kevin G. Vanginderen, for petitioners.
Karen Nicholson Sommers, for respondent.
POWELL, Special Trial Judge: These consolidated cases were
heard pursuant to the provisions of section 7463 of the Internal
Revenue Code in effect at the time the petitions were filed.1
1 Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the years in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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