T.C. Summary Opinion 2007-49
UNITED STATES TAX COURT
JAMES A. AND JOAN H. SOHOLT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 143-06S. Filed March 28, 2007.
James A. and Joan H. Soholt, pro sese.
Melissa Hedtke, for respondent.
KROUPA, Judge: This case was heard pursuant to the
provisions of section 74631 of the Internal Revenue Code in
effect at the time the petition was filed. Pursuant to section
7463(b), the decision to be entered is not reviewable by any
1All section and Code 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, unless
otherwise indicated.
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Last modified: November 10, 2007