T.C. Summary Opinion 2005-13
UNITED STATES TAX COURT
IVAN AND KARENZA A. MIROSEVIC, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11125-03S. Filed February 15, 2005.
Ivan Mirosevic and Karenza A. Mirosevic, pro sese.
William J. Gregg, for respondent.
LARO, Judge: This case was heard pursuant to the provisions
of section 7463 of the Internal Revenue Code in effect when the
petition was filed. The decision to be entered is not reviewable
by any other court, and this opinion should not be cited as
authority. Subsequent section references are to the Internal
Revenue Code as applicable to 2000, Rule references are to the
Page: Previous 1 2 3 4 Next
Last modified: May 25, 2011