United States Tax Court
Filed: Sep. 09, 2009
T.C. Summary Opinion 2009-141 UNITED STATES TAX COURT KENNETH O. AND ALTHEA C. GARCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 30831-08S. Filed September 9, 2009. Kenneth O. Garcia and Althea C. Garcia, pro sese. Adam C. Silva, for respondent. LARO, 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 ..