T.C. Summary Opinion 2005-187 UNITED STATES TAX COURT LANG HER AND KA MOUA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 636-04S. Filed December 27, 2005. Lang Her and Ka Moua, pro se. George W. Bezold and Mark J. Miller, for respondent. POWELL, Special Trial Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect at the time the petition was filed. The decision to be 1 Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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