T.C. Summary Opinion 2003-160 UNITED STATES TAX COURT RICHARD GORKES, JR. AND SUSAN GORKES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15415-02S. Filed October 31, 2003. Richard Gorkes, Jr. and Susan Gorkes, pro sese. Brianna Basaraba, 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 Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for the taxable years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
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