T.C. Summary Opinion 2006-187 UNITED STATES TAX COURT EMMANUEL M. AND BLESSING N. NWANKWO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3981-05S, 8353-05S. Filed December 12, 2006. Emmanuel M. and Blessing N. Nwankwo, pro sese. Robert Mopsick, for respondent. GOLDBERG, Special Trial Judge: These consolidated cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petitions were filed. The decisions to be entered are 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 years at issue, and Rule references are to the Tax Court Rules of Practice andPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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