T.C. Summary Opinion 2003-137
UNITED STATES TAX COURT
JOHN AND MICHELE MCGOVERN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19183-02S. Filed September 30, 2003.
John McGovern and Michele McGovern, pro se.
James Brian Urie, for respondent.
PANUTHOS, Chief Special Trial Judge: This case was heard
pursuant to the provisions of section 7463 of the Internal
Revenue Code in effect at the time the petition was filed.
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in 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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