T.C. Summary Opinion 2003-152
UNITED STATES TAX COURT
OLEN W. AND GWENDOLYN WILBORN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6805-02S. Filed October 15, 2003.
Olen W. and Gwendolyn Wilborn, pro sese.
John F. Driscoll, for respondent.
WHERRY, Judge: This case is before the Court on
respondent’s Motion For Summary Judgment under Rule 121.1 The
petition was filed pursuant to the provisions of section 7463.
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority. The instant
proceeding arises from a petition for judicial review filed in
1 Unless otherwise indicated, section references are to the
Internal Revenue Code of 1986, as amended, and Rule references
are to the Tax Court Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011