T.C. Summary Opinion 2007-117
UNITED STATES TAX COURT
PAULA L. WILSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
MICHAEL EDWARD RYAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 22721-05S, 22747-05S. Filed July 11, 2007.
Scott P. Hendricks, for petitioners.
Catherine S. Tyson, for respondent.
FOLEY, Judge: This case was heard pursuant to section 74631
of the Internal Revenue Code in effect when the petitions were
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: November 10, 2007