T.C. Memo. 2007-286 UNITED STATES TAX COURT CECIL R. AND CAROL L. HAWKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22833-05. Filed September 20, 2007. Cecil R. and Carol L. Hawkins, pro sese. Michael A. Skeen, for respondent. MEMORANDUM OPINION LARO, Judge: This case was submitted to the Court fully stipulated pursuant to Rule 122.1 Petitioners petitioned the Court to redetermine respondent’s determination of a $7,153 1 Rule references are to the Tax Court Rules of Practice and Procedure. Unless otherwise noted, section references are to the applicable versions of the Internal Revenue Code.Page: 1 2 3 4 5 6 7 8 NextLast modified: November 10, 2007