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 in
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Last modified: March 27, 2008