T.C. Summary Opinion 2003-25
UNITED STATES TAX COURT
ROBERT J. HARTZ & SHARI L. HARTZ, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ROBERT J. HARTZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 2730-01S, 2731-01S. Filed March 24, 2003.
Georg Jensen, for petitioners.
Robert A. Varra, for respondent.
DINAN, Special Trial Judge: These consolidated cases were
heard pursuant to the provisions of section 7463 of the Internal
Revenue Code in effect at the time the petitions were filed. The
decisions to be entered are not reviewable by any other court,
and this opinion should not be cited as authority. Unless
otherwise indicated, subsequent section references are to the
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