Ronald and Nancy Sweet, (2001)

Docket Number: 4480-00S

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Ronald and Nancy Sweet, (2001)

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

T.C. Summary Opinion 2001-187

UNITED STATES TAX COURT RONALD AND NANCY SWEET, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent RONALD T. SWEET, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4479-00S, 4480-00S. Filed December 21, 2001.

Charles A. Borek and Robb Longman (specially recognized), for petitioners.

Chang Ted Li, for respondent.

GOLDBERG, Special Trial Judge: These consolidated cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time each pet...

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