T.C. Summary Opinion 2003-2 UNITED STATES TAX COURT WILLIAM R. AND DEBORAH L. CRAMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent FRANK E. AND GAIL L. DUNDA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 2341-02S, 2644-02S. Filed January 9, 2003. Frank E. and Gail L. Dunda, pro sese. William R. and Deborah L. Cramer, pro sese. Erin K. Huss, for respondent. WOLFE, 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 that the petitions were filed. The decisions to be entered are not reviewable by any other court, and this opinion should not be cited as authority. UnlessPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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