T.C. Summary Opinion 2007-127
UNITED STATES TAX COURT
PAUL M. AND WANDA E. HARMON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11911-06S. Filed July 26, 2007.
Wanda E. Harmon, pro se.
Emily Giometti, 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
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for 2001,
the taxable year at issue, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: November 10, 2007