T.C. Summary Opinion 2006-27
UNITED STATES TAX COURT
DOUGLAS L. AND NANCY H. MAXFIELD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8075-04S. Filed February 16, 2006.
Douglas L. and Nancy H. Maxfield, pro se.
Avery Cousins III, for respondent.
POWELL, Special Trial Judge: This case was heard pursuant
to the provisions of section 7463.1 The decision to be entered
is not reviewable by any other court, and this opinion should not
be cited as authority.
1 Unless otherwise indicated, subsequent section
references are to the Internal Revenue Code in effect during the
years in issue, and Rule references are to the Tax Court Rules of
Practice and Procedure.
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