T.C. Summary Opinion 2006-165
UNITED STATES TAX COURT
LAWRENCE K. AND RUTH L. HARRELL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17918-05S. Filed October 16, 2006.
Ruth L. Harrell, pro se.
Brian A. Pfeifer, for respondent.
JACOBS, Judge: This case was heard pursuant to the
provisions of section 7463 of the Internal Revenue Code in effect
at the time the petition was filed. Unless otherwise indicated,
subsequent section references are to the Internal Revenue Code in
effect for the year in issue, and Rule references are to the Tax
Court Rules of Practice and Procedure. The decision to be
entered is not reviewable by any other court, and this opinion
should not be cited as authority.
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