Douglas Leroy and Nancy Helene Maxfield - Page 2















                            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