T.C. Summary Opinion 2007-155
UNITED STATES TAX COURT
ROBERT A. AND KAREN L. ALSTON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9647-06S. Filed September 5, 2007.
Robert A. Alston, pro se.
Carol-Lynn E. Moran, for respondent.
RUWE, Judge: This case was heard pursuant to the provisions
of section 7463 of the Internal Revenue Code in effect when the
petition was filed.1 Pursuant to section 7463(b), the decision
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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Last modified: November 10, 2007