Sandra R. Murray and Khaled M. Abouelnoor, (2005)

Extract

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Sandra R. Murray and Khaled M. Abouelnoor, (2005)

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

T.C. Summary Opinion 2005-178

UNITED STATES TAX COURT SANDRA R. MURRAY AND KHALED M. ABOUELNOOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16141-04S. Filed December 5, 2005.

Sandra R. Murray and Khaled M. Abouelnoor, pro sese. Hieu C. Nguyen, for respondent.

ARMEN, 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 filed.1 The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority.

Respondent determined a deficiency in petitioners' Federal income tax for the taxable y...

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