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 relevant period.Page: Previous 1 2 3 4 5 6 7 8 NextLast modified: March 27, 2008