Thomas Wayne and Rosalie Geraldine Keene, (2006)

United States Tax Court

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Thomas Wayne and Rosalie Geraldine Keene, (2006)

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

T.C. Summary Opinion 2006-196

UNITED STATES TAX COURT THOMAS WAYNE AND ROSALIE GERALDINE KEENE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21153-05S. Filed December 27, 2006.

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