T.C. Summary Opinion 2008-24 UNITED STATES TAX COURT SCOTT OWEN SCHUBERT AND AMY K. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22477-06S. Filed March 5, 2008. Scott Owen Schubert and Amy K. Moore, pro sese. Margaret A. Martin, for respondent. DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code (IRC) 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. Unless otherwise indicated, subsequent section references are to the IRC in effect for the year inPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 NextLast modified: March 27, 2008