T.C. Summary Opinion 2003-167 UNITED STATES TAX COURT CHARLES W. AND NANCY T. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15754-02S. Filed December 17, 2003. Charles W. and Nancy T. Smith, pro se. Susan Smith Canavello, for respondent. COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 in effect at the time 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. Respondent determined a deficiency of $7,146 in petitioners' Federal income tax for 2000. 1 Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year at issue.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011