T.C. Summary Opinion 2004-7 UNITED STATES TAX COURT JOHN R. AND EDITH M. GARBINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3593-00S. Filed January 23, 2004. James G. Sanford, for petitioners. Paul K. Voelker, for respondent. PAJAK, 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, section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. 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 Next
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