T.C. Summary Opinion 2003-103
UNITED STATES TAX COURT
SANTOS M. AND INGRID I. CASTILLO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4698-02S. Filed July 24, 2003.
Santos M. and Ingrid I. Castillo, pro se.
Vivian N. Rodriguez, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when the petition was filed.1
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Respondent determined a deficiency of $1,669 in petitioners'
1999 Federal income tax.
1 Unless otherwise indicated, section references
hereafter are to the Internal Revenue Code in effect for the year
at issue.
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