T.C. Summary Opinion 2006-146
UNITED STATES TAX COURT
GARY H. AND L. MARIANNE BELL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3524-05S. Filed September 14, 2006.
Gary H. and L. Marianne Bell, pro sese.
R. Craig Schneider, for respondent.
DAWSON, 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. Unless otherwise indicated, subsequent
section references are to the Internal Revenue Code in effect for
the year in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
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