T.C. Summary Opinion 2005-141 UNITED STATES TAX COURT LEONARD T. AND BONNIE S. WHITFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3653-04S. Filed September 27, 2005. Leonard T. Whitfield and Bonnie S. Whitfield, pro sese. Jonae A. Harrison, for respondent. PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of sections 6330(d) and 7463.1 The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011