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.
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