T.C. Summary Opinion 2006-160 UNITED STATES TAX COURT LAURA J. AND ROBERT L. EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16200-05S. Filed October 3, 2006. Laura J. and Robert L. Evans, pro se. Clare J. Brooks, for respondent. POWELL, Special Trial Judge: This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction. The petition was filed pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time 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, subsequent section references are to the Internal Revenue Code, as amended.Page: Previous 1 2 3 4 Next
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