T.C. Summary Opinion 2003-165 UNITED STATES TAX COURT GUNTER R. AND JAY R. WALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13998-02S. Filed December 11, 2003. Gunter R. Wall, pro se. Paul J. Krazeise, Jr., for respondent. GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7463.1 The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. This case arises from a petition for judicial review filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. 1Unless otherwise indicated, section references are to the Internal Revenue Code, as amended.Page: Previous 1 2 3 4 5 6 7 8 Next
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