T.C. Summary Opinion 2008-6 UNITED STATES TAX COURT DAVID AND GAIL VIGIL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8658-06S. Filed January 9, 2008. David and Gail Vigil, pro se. Valerie L. Makarewicz, for respondent. PANUTHOS, Chief Special Trial 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. 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 InternalPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008