T.C. Summary Opinion 2007-51
UNITED STATES TAX COURT
THOMAS ANDREW AND DIANE KOERNER CAMPBELL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7830-05S. Filed March 28, 2007.
Thomas Andrew and Diane Koerner Campbell, pro se.
Scott A. Hovey, for respondent.
POWELL, 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.1 Pursuant to section
7463(b), the decision to be entered is not reviewable by any
1 Unless otherwise indicated, subsequent section
references are to the Internal Revenue Code of 1986, as amended
and in effect for the year in issue, and Rule references are to
the Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007