T.C. Summary Opinion 2007-206
UNITED STATES TAX COURT
DOUGLAS W. AND GAIL CAPLE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22697-04S. Filed December 10, 2007.
Douglas W. and Gail Caple, pro sese.
Mark D. Peterson and Mark Miller, for respondent.
GOLDBERG, 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. 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 are to the Internal Revenue Code.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: March 27, 2008