T.C. Summary Opinion 2004-43
UNITED STATES TAX COURT
FRANCO ROBERT AND LINDA NOEL STONE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15004-03S. Filed April 5, 2004.
Franco Robert and Linda Noel Stone, pro sese.
Robert S. Scarbrough, for respondent.
ARMEN, 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.1 The decision to
be entered is not reviewable by any other court, and this opinion
should not be cited as authority.
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for 2001,
the taxable year in issue.
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