T.C. Summary Opinion 2007-137
UNITED STATES TAX COURT
MICHELE K. GARNER AND ROGER ALLEN GARNER, JR., Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6291-06S. Filed August 6, 2007.
Michele K. Garner and Roger Allen Garner, Jr., pro sese.
Sara J. Barkley, for respondent.
ARMEN, 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
other court, and this opinion shall not be treated as precedent
for any other case.
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for 2003.
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Last modified: November 10, 2007