Leonard T. and Bonnie S. Whitfield - Page 2

                            T.C. Summary Opinion 2005-141                             


                               UNITED STATES TAX COURT                                


           LEONARD T. AND BONNIE S. WHITFIELD, Petitioners v. COMMISSIONER            
                           OF INTERNAL REVENUE, Respondent                            


               Docket No. 3653-04S.           Filed September 27, 2005.               

               Leonard T. Whitfield and Bonnie S. Whitfield, pro sese.                
               Jonae A. Harrison, for respondent.                                     


               PANUTHOS, Chief Special Trial Judge:  This case was heard              
          pursuant to the provisions of sections 6330(d) and 7463.1  The              
          decision to be entered is not reviewable by any other court, and            
          this opinion should not be cited as authority.                              





               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, as amended.                                      




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