T.C. Summary Opinion 2007-95
UNITED STATES TAX COURT
ROBERT AND CHERYL MCKEOWN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21967-05S. Filed June 13, 2007.
Robert and Cheryl McKeown, pro sese.
David L. Zoss, for respondent.
KROUPA, Judge: This case was heard pursuant to the
provisions of section 74631 of the Internal Revenue Code in
effect at the time the petition was filed. Pursuant to section
7463(b), the decision to be entered is not reviewable by any
1All section references are to the Internal Revenue Code in
effect for 2003, and all Rule references are to the Tax Court
Rules of Practice and Procedure, unless otherwise indicated.
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Last modified: November 10, 2007