T.C. Summary Opinion 2006-183
UNITED STATES TAX COURT
KEVIN J. & CRYSTAL A. SHOEMAKER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21275-04S. Filed November 22, 2006.
Kevin J. Shoemaker and Crystal A. Shoemaker, pro sese.
James H. Harris, Jr., for respondent.
CHIECHI, Judge: This case was heard pursuant to the provi-
sions of section 7463 of the Internal Revenue Code in effect at
the time the petition was filed.1 The decision to be entered is
not reviewable by any other court, and this opinion should not be
cited as authority.
1Hereinafter, all section references are to the Internal
Revenue Code in effect for the year at issue. All Rule refer-
ences are to the Tax Court Rules of Practice and Procedure.
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