T.C. Summary Opinion 2004-100
UNITED STATES TAX COURT
KURT STEVEN AND JUANITA FAY URBAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5497-03S. Filed July 27, 2004.
Kurt Steven and Juanita Fay Urban, pro sese.
Aimee R. Lobo-Berg, 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
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for 1998,
the taxable year in issue. All Rule references are to the Tax
Court Rules of Practice and Procedure. All monetary amounts are
rounded to the nearest dollar.
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