T.C. Summary Opinion 2003-134
UNITED STATES TAX COURT
JANET E. CROWELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
CLAY J. AND MONYA H. CROWELL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 5434-02S, 5640-02S. Filed September 26, 2003.
Janet E. Crowell, pro se in docket No. 5434-02S.
Clay J. Crowell, pro se in docket No. 5640-02S.
Susan Smith Canavello, for respondent.
COUVILLION, Special Trial Judge: These consolidated cases
were heard pursuant to section 7463 of the Internal Revenue Code
in effect at the time the petitions were filed.1 The decisions
to be entered are not reviewable by any other court, and this
1
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years at issue.
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