T.C. Summary Opinion 2007-152                             
                               UNITED STATES TAX COURT                                
                 WILLIE D. AND GABRIELA IRENE OUTLAW, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 8484-05S.             Filed August 30, 2007.                
               Willie D. and Gabriela Irene Outlaw, pro sese.                         
               Frederick J. Lockhart, Jr., for respondent.                            
               DEAN, Special Trial Judge:  This case was heard pursuant to            
          the provisions of section 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, all section references are to            
          the Internal Revenue Code in effect for the years at issue, and             
Page:  Previous  1  2  3  4  5  6  7  Next 
Last modified: November 10, 2007