Byard v. Comm'r

MICHAEL AND CALVINETA BYARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Byard v. Comm'r

No. 7042-06S

United States Tax Court

T.C. Summary Opinion 2007-120; 2007 Tax Ct. Summary LEXIS 123;

July 17, 2007, Filed

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

Michael and Calvineta Byard, pro se.

Ashley F. Giles, for respondent.

Cohen, Mary Ann

MARY ANN COHEN

COHEN, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section…