T.C. Summary Opinion 2007-6
UNITED STATES TAX COURT
DANIEL J. AND JOYCE A. RODERICK, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23130-05S. Filed January 10, 2007.
Daniel J. and Joyce A. Roderick, pro se.
James H. Brunson, for respondent.
WELLS, Judge: This case was heard pursuant to the
provisions of section 7463 in effect at the time the petition was
filed. The decision to be entered is not reviewable by any other
court, and this opinion should not be cited as authority. All
section references are to the Internal Revenue Code, as amended,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
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