T.C. Summary Opinion 2006-78 UNITED STATES TAX COURT CHARLES LEONARD BRADEN AND JOICE STIEBER BRADEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6736-05S. Filed May 11, 2006. Charles Leonard Braden and Joice Steiber Braden, pro se. Stephen P. Baker, for respondent. WHALEN, Judge: This case was filed pursuant to section 7463 of the Internal Revenue Code as in effect when the petition was filed. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year in issue. The decision to bePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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