T.C. Summary Opinion 2005-143 UNITED STATES TAX COURT KENNETH B. AND LINDA R. SATLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6633-04S. Filed September 29, 2005. Kenneth B. and Linda R. Satlin, pro sese. Nancy C. Carver, for respondent. PANUTHOS, Chief Special Trial 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. Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect at relevant times, 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 11 12 13 14 15 16 17 Next
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