T.C. Summary Opinion 2006-109 UNITED STATES TAX COURT TUNJI AND CHRISTINA MABINUORI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21877-04S. Filed 17 July 2006. Tunji and Christina Mabinuori, pro sese. Wesley F. McNamara, for respondent. PANUTHOS, Chief Special Trial 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. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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