T.C. Summary Opinion 2007-197 UNITED STATES TAX COURT CHAD W. AND ALIZA KOLD-WARREN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24445-05S. Filed November 21, 2007. Chad W. and Aliza Kold-Warren, pro se. Michael S. Hensley, for respondent. WHALEN, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. All section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated. Pursuant to section 7463(b), the decision to be entered is not reviewable by anyPage: Previous 1 2 3 4 5 6 7 8 NextLast modified: March 27, 2008