T.C. Summary Opinion 2003-5
UNITED STATES TAX COURT
EARL R. AND MARY A. PALMER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3233-01S. Filed January 14, 2003.
Earl R. and Mary A. Palmer, pro se.
Brook D. Remick, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 74631 in effect at the time the petition was
filed. The decision to be entered in this case is not reviewable
by any other court, and this opinion should not be cited as
authority.
1 Unless otherwise indicated, section references are to
the Internal Revenue Code in effect for the year at issue.
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