T.C. Summary Opinion 2008-28
UNITED STATES TAX COURT
MICHAEL J. KULZER AND JAN K. BIELMAN-KULZER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20730-05S. Filed March 12, 2008.
Michael J. Kulzer, pro se.
Monica Dianne Gingras, for respondent.
WHALEN, Judge: This case was heard pursuant to the
provisions of section 7463 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. All section references are to the Internal Revenue
Code in effect for the year in issue, and all Rule references are
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Last modified: March 27, 2008