T.C. Summary Opinion 2008-20 UNITED STATES TAX COURT DIANE AND FRANK BURKLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13748-04S. Filed February 27, 2008. Diane Burkley,1 pro se. Jason W. Anderson and Kathleen C. Schlenzig, for respondent. GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code (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 1 Both petitioners signed the petition. When the case was called for trial, petitioner Diane Burkley informed the Court that petitioner Frank Burkley was disabled and therefore unable to physically be present at the trial.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008