T.C. Summary Opinion 2003-93
UNITED STATES TAX COURT
DeFOREST AND ROSE M. DORROH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3701-01S. Filed July 18, 2003.
DeForest and Rose M. Dorroh, pro se.
Gerald L. Brantley, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when the petition was filed.1
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Respondent determined a deficiency of $15,822 in
1 Unless otherwise indicated, section references
hereafter are to the Internal Revenue Code in effect for the year
at issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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