T.C. Summary Opinion 2007-132 UNITED STATES TAX COURT WEBBER DOUGLAS GILMER, Petitioner, AND MINNIE PAYTON, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent MINNIE RUTH PAYTON, f.k.a. MINNIE R. GILMER, Petitioner, AND WEBBER DOUGLAS GILMER, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 12669-05S, 18048-05S. Filed July 30, 2007. Webber Douglas Gilmer, pro se. Minnie Payton, pro se. Charles J. Graves, for respondent. GOLDBERG, Special Trial Judge: These consolidated cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petitions werePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007