ROGERS v. COMMISSIONER OF INTERNAL REVENUE

No. 25365-09S.

T.C. Summary Opinion 2011-99

JAMES D. AND BOBBIE ROGERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed August 1, 2011.


Attorney(s) appearing for the Case

James D. and Bobbie Rogers , pro se.

John T. Arthur , for respondent.


PANUTHOS, Chief Special Trial Judge.

This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as precedent for any other case.

Respondent determined a $1,500 deficiency in petitioners' 2007 Federal income tax. The issue for...

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