T.C. Summary Opinion 2007-65
UNITED STATES TAX COURT
JOHN C. AND JOAN F. STUKES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16648-05S. Filed April 26, 2007.
John C. Stukes, pro se.
David B. Mora, for respondent.
JACOBS, Judge: This case was heard pursuant to the
provisions of section 7463 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 other court,
and this opinion shall not be treated as precedent for any other
case. Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year in issue,
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Last modified: November 10, 2007