T.C. Summary Opinion 2006-151
UNITED STATES TAX COURT
J. MCLEAN AND JUDY A. DURFEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22715-04S. Filed September 14, 2006.
J. McLean and Judy A. Durfey, 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
when 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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