Chad W. and Aliza Kold-Warren - Page 2
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 any
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Last modified: March 27, 2008