United States Tax Court
Filed: Feb. 11, 2008
T.C. Summary Opinion 2008-13 UNITED STATES TAX COURT BRIAN E. & MARCIE L. MALLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2370-06S. Filed February 11, 2008. Brian E. Mallin and Marcie L. Mallin, pro sese. Tamara L. Kotzker, for respondent. ARMEN, 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 reviewa..