Daniel J. and Joyce A. Roderick, (2007)

United States Tax Court

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Daniel J. and Joyce A. Roderick, (2007)

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

T.C. Summary Opinion 2007-6

UNITED STATES TAX COURT DANIEL J. AND JOYCE A. RODERICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23130-05S. Filed January 10, 2007.

Daniel J. and Joyce A. Roderick, pro se. James H. Brunson, for respondent....

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