T.C. Summary Opinion 2004-173 UNITED STATES TAX COURT JAMES EDWARD AND BRENDA DIANNE STARKOVICH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3979-04S. Filed December 21, 2004. James Edward and Brenda Dianne Starkovich, pro sese. Abbey B. Garber, 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 that the petition was filed. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. The decisionPage: Previous 1 2 3 4 5 6 7 8 Next
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