HAWKINS v. COMMISSIONER

WILLIAM M. HAWKINS AND LAURA C. HAWKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

HAWKINS v. COMMISSIONER

No. 11334-99S

United States Tax Court

T.C. Summary Opinion 2003-154; 2003 Tax Ct. Summary LEXIS 160;

October 21, 2003, Filed

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

William M. Hawkins, pro se.

Ronald T. Jordan, for respondent.

Carluzzo, Lewis R.

Carluzzo, Lewis R.

CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time…