T.C. Summary Opinion 2007-153
UNITED STATES TAX COURT
SEAN MICHAEL BEARS AND GRETA BEARS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11980-06S. Filed September 5, 2007.
Sean Michael Bears and Greta Bears, pro sese.
Micheal J. Proto, 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 that the petition was filed. Unless otherwise
indicated, subsequent 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.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: November 10, 2007