T.C. Summary Opinion 2005-179 UNITED STATES TAX COURT JOHN F. AND MICHELE L. HAJEK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19369-03S. Filed December 6, 2005. John F. and Michele L. Hajek, pro se. Shirley M. Francis, for respondent. COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 in effect when 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. 1Unless otherwise indicated, section references hereafter are to the Internal Revenue Code in effect for the years at issue.Page: Previous 1 2 3 4 5 6 7 Next
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