T.C. Summary Opinion 2006-179 UNITED STATES TAX COURT GARY AND CYNTHIA STEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23179-04S. Filed November 2, 2006. Gary and Cynthia Stein, pro sese. Carolyn E. Moran, for respondent. GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 in effect when 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. This case arises from a petition for judicial review filed in 1Unless otherwise indicated, subsequent section references are to the Internal Revenue Code, as amended.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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