T.C. Summary Opinion 2006-196 UNITED STATES TAX COURT THOMAS WAYNE AND ROSALIE GERALDINE KEENE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21153-05S. Filed December 27, 2006. Thomas Wayne and Rosalie Geraldine Keene, pro se. Brenda Fitzgerald, for respondent. WELLS, Judge: This case was heard pursuant to the provisions of section 7463 in effect at the time 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, all section references are to the Internal Revenue Code, as amended.Page: Previous 1 2 3 4 5 6 Next
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