United States Tax Court October 21, 2003, No. 11334-99S (HAWKINS v. COMMISSIONER)

WILLIAM M. HAWKINS AND LAURA C. HAWKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent HAWKINS v. COMMISSIONER No. 11334-99S United States Tax Court T.C. Summary Opinion 2003-154; 2003 Tax Ct. Summary LEXIS 160; October 21, 2003, Filed *160 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE. William M. Hawkins, pro se.