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.Page: Previous 1 2 3 4 5 6 7 NextLast modified: March 27, 2008