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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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