T.C. Summary Opinion 2003-87
UNITED STATES TAX COURT
CHARLES WENDELL HARKEY, SR. AND BARBARA ANNE HARKEY, Petitioners
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18187-02S. Filed July 1, 2003.
Charles Wendell Harkey, Sr., pro se.
Nancy E. Hooten, for respondent.
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of sections 6330(d) and 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, subsequent references to
sections other than sections 6330 and 6320 are to the Internal
Revenue Code of 1986 as amended or in effect for 1992 and 1993.
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