T.C. Summary Opinion 2006-192
UNITED STATES TAX COURT
TERRANCE LASHAWN AND CHRISTY SHIELDS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23815-05S. Filed December 21, 2006.
Terrance LaShawn and Christy Shields, pro sese.
James H. Brunson III, for respondent.
WELLS, 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. All subsequent section references are to
the Internal Revenue Code in effect for the year in issue, and
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