T.C. Summary Opinion 2006-180
UNITED STATES TAX COURT
JERRY JEFFERSON KIRKEBY AND YING WANG, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21371-05S. Filed November 6, 2006.
Jerry Jefferson Kirkeby and Ying Wang, pro sese.
Jonathan A. Neumann, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code.
Unless otherwise indicated, subsequent section references are to
the Internal Revenue Code as in effect for the year at issue, and
all 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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