T.C. Summary Opinion 2006-152
UNITED STATES TAX COURT
ROBERT G. AND LANA L. GALE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2088-06S. Filed September 14, 2006.
Robert G. and Lana L. Gale, pro sese.
R. Craig Schneider, for respondent.
DAWSON, Judge: This case was heard pursuant to 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.
1Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year at issue.
Rule references are to the Tax Court Rules of Practice and
Procedure.
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