T.C. Summary Opinion 2008-18
UNITED STATES TAX COURT
LEO AND SHAWN M. STEPHENS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9171-06S. Filed February 25, 2008.
Reggie L. Wegner, for petitioners.
Milan H. Kim and David Conrad, for respondent.
FOLEY, Judge: This case was heard pursuant to the
provisions of section 74631 of the Internal Revenue Code in
effect when the petition was filed. Pursuant to section 7463(b),
the decision to be entered is not reviewable by any other court,
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended and in effect for
the years in issue.
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Last modified: March 27, 2008