Kenneth D. and Trudi A. Woodard, (2009)

United States Tax Court

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Kenneth D. and Trudi A. Woodard, (2009)

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

T.C. Summary Opinion 2009-150

UNITED STATES TAX COURT KENNETH D. AND TRUDI A. WOODARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12463-07S. Filed September 28, 2009.

Kenneth D. and Trudi A. Woodard, pro se. Kristin Timmons, 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 when the petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opin...

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