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 for
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Last modified: November 10, 2007