T.C. Summary Opinion 2007-115
UNITED STATES TAX COURT
DAVID A. POPPER AND CLAUDETTE B. STULZ, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23407-05S. Filed July 3, 2007.
David A. Popper and Claudette B. Stulz, pro sese.
Carrie L. Kleinjan, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code.
Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the year at issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure. 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.
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Last modified: November 10, 2007