T.C. Summary Opinion 2003-6 UNITED STATES TAX COURT CHARLIE DANIEL TURNER, JR. AND SANDRA LOVELL TURNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13082-99S. Filed January 24,2003. Charlie Daniel Turner, Jr. & Sandra Lovell Turner, pro sese. Linda J. Wise, for respondent. CARLUZZO, 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, subsequent section references are to the Internal Revenue Code in effect for the years in issue. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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