T.C. Summary Opinion 2004-103
UNITED STATES TAX COURT
RANDALL B. AND KAY F. OLLETT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7096-03S. Filed July 28, 2004.
Randall B. and Kay F. Ollett, pro sese.
Jason W. Anderson, for respondent.
WOLFE, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect when the petition was filed. Unless otherwise indicated,
all subsequent 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 14 15 16 Next
Last modified: May 25, 2011