Richard and Arline Muller - Page 2
T.C. Summary Opinion 2007-207
UNITED STATES TAX COURT
RICHARD AND ARLINE MULLER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21941-05S. Filed December 10, 2007.
Richard Muller and Arline Muller, pro sese.
Kristina L. Rico, for respondent.
CARLUZZO, Special Trial Judge: This case was heard
pursuant to the provisions of section 7463.1 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.
1 Unless otherwise indicated, section references are to the
Internal Revenue Code of 1986, as amended, in effect for the
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Last modified: March 27, 2008