T.C. Summary Opinion 2008-10
UNITED STATES TAX COURT
TIMOTHY A. RUNELS AND EMMA VALDIVIESO RUNELS, ET AL.,1
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 21450-05S, 6848-06S, Filed January 29, 2008.
9395-06S.
Timothy A. Runels and Emma Valdivieso Runels, pro sese.
Chong S. Hong, for respondent.
DEAN, Special Trial Judge: These consolidated cases were
heard pursuant to the provisions of section 7463 of the Internal
Revenue Code in effect when the petitions were filed. Pursuant
to section 7463(b), the decisions to be entered are not
reviewable by any other court, and this opinion shall not be
1Cases of the following petitioners are consolidated
herewith: Timothy A. Runels and Emma Valdivieso, docket Nos.
6848-06 and 9395-06S.
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Last modified: March 27, 2008