T.C. Summary Opinion 2007-123
UNITED STATES TAX COURT
RICHARD ALLAN AND CORINNE LUCILLE BALSER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19611-05S. Filed July 19, 2007.
John S. Kutscher, for petitioners.
Catherine L. Campbell, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time the petition was filed. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code of 1986 as amended (Code). Pursuant to section
7463(b), the decision to be entered is not reviewable by any
other court, and this opinion shall not be treated as precedent
for any other case.
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Last modified: November 10, 2007