T.C. Summary Opinion 2008-17 UNITED STATES TAX COURT THOMAS PATRICK AND CHRISTINE E. DAWSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20323-06S. Filed February 20, 2008. Thomas Patrick and Christine E. Dawson, pro sese. Harry J. Negro, 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 (Code) in effect for the year in issue.Page: Previous 1 2 3 4 5 6 7 NextLast modified: March 27, 2008