Preston Reece and Carolyn Young-Reece, (2009)

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Preston Reece and Carolyn Young-Reece, (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 2009-59

UNITED STATES TAX COURT PRESTON REECE AND CAROLYN YOUNG-REECE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8416-07S. Filed April 30, 2009.

Preston Reece and Carolyn Young-Reece, pro sese. Ashley Vaughan, for respondent.

GOLDBERG, 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, subseq...

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