T.C. Summary Opinion 2007-188
UNITED STATES TAX COURT
KENNETH HOLTEN BLACK AND MARIE K. MORILUS BLACK, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8251-06S. Filed November 5, 2007.
Kenneth Holten Black and Marie K. Morilus Black, pro sese.
John M. Janusz, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect when the petition was filed. 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. Unless otherwise indicated, subsequent section references
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Last modified: March 27, 2008