Michael Wayne and Joan Elizabeth Bedwell, (2008)
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Michael Wayne and Joan Elizabeth Bedwell, (2008)
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
T.C. Summary Opinion 2008-139UNITED STATES TAX COURT MICHAEL WAYNE AND JOAN ELIZABETH BEDWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18801-06S. Filed November 3, 2008.Michael Wayne Bedwell and Joan Elizabeth Bedwell, pro sese. David Q. Cao, for respondent.GERBER, 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 opinion sh...See the full content of this document
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