T.C. Summary Opinion 2007-79
UNITED STATES TAX COURT
DOUGLAS LEROY AND NANCY HELENE MAXFIELD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8135-06S. Filed May 22, 2007.
Douglas Leroy and Nancy Helene Maxfield, pro sese.
Michele A. Yates and Ann M. Welhaf, for respondent.
PANUTHOS, Chief Special Trial Judge: This case was heard
pursuant to the provisions of sections 6330(d) and 7463 of the
Internal Revenue Code in effect when the petition was filed.
Pursuant to section 7463(b), the decision to be entered is not
reviewable by any other court, and this opinion shall not be
treated as precedent for any other case. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code, and all Rule references are to the Tax Court Rules
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Last modified: November 10, 2007