T.C. Summary Opinion 2007-139
UNITED STATES TAX COURT
BERT A. AND JULIE L. HEDRICK, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13158-06S. Filed August 9, 2007.
Bert A. and Julie L. Hedrick, pro sese.
Richard D. D’Estrada, 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 2004,
the taxable year in issue.
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Last modified: November 10, 2007