T.C. Summary Opinion 2003-24
UNITED STATES TAX COURT
JAMES GILL AND KATIE GILL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8023-02S. Filed March 19, 2003.
James and Katie Gill, pro sese.
Michael D. Zima, for respondent.
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time that 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.
1 All subsequent section references are to the Internal
Revenue Code in effect for 1999, the taxable year in issue.
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