T.C. Summary Opinion 2006-188 UNITED STATES TAX COURT STEPHEN BERNARD SCHACHNER, JR., AND JILL FRANCES SCHACHNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23478-05S. Filed December 13, 2006. Stephen Bernard Schachner, Jr., and Jill Frances Schachner, pro sese. Edwina Jones, for respondent. ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 The decision to be entered 1 Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for 2003, the taxable year in issue.Page: Previous 1 2 3 4 5 6 7 Next
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