Cecil R. and Carol L. Hawkins - Page 1
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.
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.
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Last modified: November 10, 2007