T.C. Summary Opinion 2004-44 UNITED STATES TAX COURT JAMES DWAIN & JILL R. HAWS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19830-02S. Filed April 6, 2004. Patrick D. Costello, for petitioners. Kelley A. Blaine, for respondent. THORNTON, 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 pursuant to section 6330(d). The issue for 1 Unless otherwise indicated, all section references are to the Internal Revenue Code as amended.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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