T.C. Summary Opinion 2003-81
UNITED STATES TAX COURT
WESLEY T. AND RUTH T. ENLOE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14031-01S. Filed June 19, 2003.
William J. Bergner, for petitioners.
Harriet E. Downs, for respondent.
DEAN, Special Trial Judge: This case was heard under the
provisions of section 7463 of the Internal Revenue Code as in
effect at the time the petition was filed. Unless otherwise
indicated, all subsequent section references are to the Internal
Revenue Code in effect for the year at issue. The decision to be
entered is not reviewable by any other court, and this opinion
should not be cited as authority.
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