Kenneth Holten Black and Marie K. Morilus Black, (2007)
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Kenneth Holten Black and Marie K. Morilus Black, (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 2007-188UNITED STATES TAX COURT KENNETH HOLTEN BLACK AND MARIE K. MORILUS BLACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8251-06S. Filed November 5, 2007.Kenneth Holten Black and Marie K. Morilus Black, pro sese. John M. Janusz, for respondent.DEAN, 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 fi...See the full content of this document
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