T.C. Summary Opinion 2006-25
UNITED STATES TAX COURT
PETER F. & MAUREEN L. SPELTZ, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5851-04S. Filed February 14, 2006.
Thomas B. Copeland, for petitioners.
Melissa J. Hedtke, for respondent.
KROUPA, Judge: This case was heard pursuant to the
provisions of section 74631 of the Internal Revenue Code in
effect at the time the petition was filed. The decision to be
1All section references are to the Internal Revenue Code in
effect for the years at issue, unless otherwise indicated, and
Rule references are to the Tax Court Rules of Practice and
Procedure.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011