T.C. Summary Opinion 2008-16
UNITED STATES TAX COURT
ROBERT LOUIS RUSTEN AND SUZAN VERONICA RUSTEN, DECEASED, KELLY
FARRIER, PERSONAL REPRESENTATIVE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8792-06S. Filed February 19, 2008.
Robert Louis Rusten, pro se.
Kelly Farrier (personal representative), for Suzan Veronica
Rusten, Deceased.
Blaine Holiday, for respondent.
GOEKE, Judge: This case was heard pursuant to the
provisions of section 7463 of the Internal Revenue Code in effect
at the time the petition was filed.1 Pursuant to section
1 Unless otherwise indicated, all section references are to
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Last modified: March 27, 2008