Augusto & Maria Negret - Page 2

                            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