T.C. Summary Opinion 2006-184 UNITED STATES TAX COURT WILLIAM EDWARD AND PATRICIA MARIE COLOMBELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23979-04S. Filed November 30, 2006. William Edward and Patricia Marie Colombell, pro sese. Deborah C. Stanley, for respondent. ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code 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. 1 Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for 2002, the taxable year in issue.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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