William M. Hawkins and Laura C. Hawkins v. Commissioner

T.C. Summary 2003-154 UNITED STATES TAX COURT WILLIAM M. HAWKINS AND LAURA C. HAWKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11334-99S. Filed October 21, 2003. William M. Hawkins, pro se. Ronald T. Jordan, for respondent. 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 the petition was filed. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the years in issue. Rule references are to the Tax Court Rules of…