HESS v. COMMISSIONER

JANE H. AND LEROY W. HESS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

HESS v. COMMISSIONER

No. 10117-99S

United States Tax Court

T.C. Summary Opinion 2002-90; 2002 Tax Ct. Summary LEXIS 93;

July 16, 2002, Filed

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

Jane H. Hess and Leroy W. Hess, pro sese.

Kathryn K. Vetter, for respondent.

Pajak, John J.

Pajak, John J.

PAJAK, 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…