T.C. Summary Opinion 2006-145 UNITED STATES TAX COURT DARIN WARFIELD AND SHARON HARDIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16306-05S. Filed September 13, 2006. Darin Warfield and Sharon Hardin, pro se. James H. Harris, Jr., for respondent. RUWE, Judge: This case was heard pursuant to section 74631 in effect when 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. 1 Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the years in issue. Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 Next
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