Reginald Jarrett, (2008)

United States Tax Court

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Reginald Jarrett, (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 2008-94

UNITED STATES TAX COURT REGINALD JARRETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent THOMAS JARRETT AND JUDA L. JARRETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4873-06S, 4874-06S. Filed July 31, 2008.

Reginald Jarrett and Thomas Jarrett, pro sese. Jeanne Gramling, for respondent.

SWIFT, Judge: These consolidated cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petitions were filed. Pursuant to section 7463(b), the decisions to be entered are not reviewable by any other ...

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