T.C. Summary Opinion 2006-195
UNITED STATES TAX COURT
LORI ANN CHAMPAGNE, Petitioner, AND
DARRIN W. CHAMPAGNE, Intervenor v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14313-05S. Filed December 27, 2006.
Lori Ann Champagne, pro se.
Darrin W. Champagne, pro se.
R. Scott Shieldes, for respondent.
DEAN, Special Trial 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. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code as in effect for the year at issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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