T.C. Summary Opinion 2007-73 UNITED STATES TAX COURT ROBERT H. GOODE, JR. AND LOCKIE L. GOODE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9978-05S, 4802-06S. Filed May 15, 2007. Peter A. Lowy, for petitioners. Thomas L. Fenner, for respondent. JACOBS, 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 were filed. Pursuant to section 7463(b), the decisions to be entered are 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 in effect forPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007