T.C. Summary Opinion 2008-26
UNITED STATES TAX COURT
AUGUSTO AND MARIA NEGRET, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17497-06S. Filed March 6, 2008.
Augusto and Maria Negret, pro sese.
Brian A. Pfeifer, for respondent.
CHABOT, Judge: This case was heard pursuant to section
7463.1 The decision to be entered is not reviewable by any other
court, and this opinion shall not be treated as a precedent for
any other case. Sec. 7463(b).
1 Unless indicated otherwise, all section references are to
sections of the Internal Revenue Code of 1986 as in effect for
the year in issue, except as to sec. 7463, which is as in effect
for proceedings commenced on the date the petition in the instant
case was filed.
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Last modified: March 27, 2008