T.C. Summary Opinion 2003-138 UNITED STATES TAX COURT ALAN C. AND ESTHER R. SCHWEMMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9461-02S. Filed September 30, 2003. Alan C. Schwemmer and Esther R. Schwemmer, pro sese. Huong T. Duong, for respondent. PAJAK, Special Trial Judge: This matter is before the Court on respondent’s motion for summary judgment, filed pursuant to Rule 121(a). 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. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended, and allPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011