Anthony Edward and S.F. O'Connor v. Commissioner

T.C. Summary Opinion 2007-32

UNITED STATES TAX COURT ANTHONY EDWARD AND S.F. O’CONNOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8378-06S. Filed March 5, 2007. Anthony Edward and S.F. O’Connor, pro sese. Jeffrey S. Luechtefeld, for respondent. PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of sections 6330(d) and 7463 of the Internal Revenue Code in effect when the petition was filed. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. Unless otherwise indicated,…