Fillable PURSUANT TO INTERNAL REVENUE CODE ... - Land Trust Alliance - landtrustalliance

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PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE. T.C. Summary Opinion 2006-154 UNITED STATES TAX COURT BRUCE K. AND MARINA V. NEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10257-05S. Filed September 19, 2006. Bruce K. and Marina V. Ney, pro sese. Roger W. Bracken, for respondent. PANUTHOS, Chief Special Trial Judge:...
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