T.C. Summary Opinion 2004-107
UNITED STATES TAX COURT
WILL M. McEUEN III AND TRACY L. McEUEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8668-02S. Filed August 3, 2004.
Will M. McEuen III and Tracy L. McEuen, pro sese.
Timothy A. Lohrstorfer, for respondent.
DEAN, 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, subsequent section references are to the Internal
Revenue Code in effect for the year at issue. The decision to be
entered is not reviewable by any other court, and this opinion
should not be cited as authority.
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