T.C. Summary Opinion 2006-117
UNITED STATES TAX COURT
DAVID E. CARUSO, JR. AND BARBARA CARUSO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17087-04S. Filed July 24, 2006.
David E. Caruso, Jr., and Barbara Caruso, pro se.
Scott T. Welch, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when the petition was filed.1
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority. Petitioners
seek a review under section 6330(d) of respondent’s decision to
1Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year at issue.
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