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.
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