T.C. Summary Opinion 2005-123 UNITED STATES TAX COURT BRYAN D. WATSON, JR., AND ABIGAIL S. PFISTERER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19299-04S. Filed August 11, 2005. Bryan B. Watson, Jr., and Abigail S. Pfisterer, pro sese. Stephen P. Baker, for respondent. LARO, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time 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 applicable version of the Internal Revenue Code.Page: Previous 1 2 3 4 Next
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