T.C. Memo. 2003-231 UNITED STATES TAX COURT ANTONIO L. AND ERNESTINE THOMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3263-02L. Filed August 1, 2003. Antonio L. and Ernestine Thomas, pro se. Monica D. Armstrong, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: This case arises from a petition filed pursuant to sections 6320(c) and 6330(d)(1)(A).1 After 1Unless otherwise noted, all section references are to the Internal Revenue Code, as amended.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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