T.C. Summary Opinion 2007-46
UNITED STATES TAX COURT
VITALLY V. AND SVETLANA N. ANDRUKOV, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5743-06S. Filed March 21, 2007.
Vitally V. and Svetlana N. Andrukov, pro sese.
Mark D. Eblen, for respondent.
COHEN, Judge: This case was heard pursuant to section 7463
of the Internal Revenue Code in effect at the time the petition
was filed. 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. The decision to be entered is not reviewable by
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Last modified: November 10, 2007