T.C. Summary Opinion 2007-172
UNITED STATES TAX COURT
BOBBY LORN AND LIBBY C. CLABORN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16693-05S. Filed October 3, 2007.
Bobby Lorn and Libby C. Claborn, pro sese.
John R. Bampfield, for respondent.
WHERRY, Judge: This case was heard pursuant to 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
1 All subsequent section references are to the Internal
Revenue Code of 1986, as amended and in effect for the taxable
year at issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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Last modified: November 10, 2007