T.C. Summary Opinion 2007-212 UNITED STATES TAX COURT MICHAEL L. AND ANN BURSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14505-04S. Filed December 17, 2007. Michael L. and Ann Burski, pro se. Michele A. Yates, for respondent. DAWSON, 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 to be entered is not reviewable by any 1Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for the taxable years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008