T.C. Summary Opinion 2007-110
UNITED STATES TAX COURT
MILLARD D. AND MARJORIE C. THOMAS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 22366-04S, 11333-05S. Filed June 28, 2007.
Millard D. and Marjorie C. Thomas, pro se.
Daniel N. Price, for respondent.
WHERRY, Judge: These consolidated cases arise from
petitions for judicial review of notices of deficiency. They
were heard pursuant to the provisions of section 7463 of the
Internal Revenue Code in effect when the petitions were filed.1
1Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
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Last modified: November 10, 2007