T.C. Summary Opinion 2007-104
UNITED STATES TAX COURT
KEVIN CLARE AND SARAH LOUISE MOORE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18169-04S. Filed June 21, 2007.
Kevin Clare and Sarah Louise Moore, pro sese.
Michael L. Boman, for respondent.
GOLDBERG, Special Trial Judge: This case was heard pursuant
to the provisions of section 7463 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
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 in effect for
the year in issue.
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Last modified: November 10, 2007