T.C. Summary Opinion 2006-108 UNITED STATES TAX COURT MICHAEL E. AND LAURA A. TAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12423-04S. Filed July 17, 2006. Ronald W. Blasi and Michael L.P. Jacobs (specially recognized), for petitioners. Brenda M. Fitzgerald, for respondent. POWELL, Special Trial Judge: This case was heard pursuant to section 74631 of the Internal Revenue Code in effect at the time the petition was filed. The decision to be entered is not 1 Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year in issue.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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