T.C. Summary Opinion 2005-163 UNITED STATES TAX COURT DON EVAN AND VICKY KAY WHITINGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8529-04S. Filed November 8, 2005. Don Evan and Vicky Kay Whitinger, pro sese. Catherine Campbell, for respondent. CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of sections 6330(d) and 7463 of the Internal Revenue Code of 1986, as amended, in effect at the time the petition was filed.1 The decision to be entered is not 1 Unless otherwise indicated, subsequent section references are to the Internal Revenue Code of 1986, as amended, in effect for the relevant period.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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