T.C. Summary Opinion 2007-122
UNITED STATES TAX COURT
ANNA E. AND MARK S. WARRINGTON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6035-06S. Filed July 19, 2007.
Anna E. and Mark S. Warrington, pro sese.
Ronald S. Collins, for respondent.
RUWE, Judge: This case was heard pursuant to the provisions
of section 74631 of the Internal Revenue Code in effect when 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.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code for the year 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