Jacob R. and Jackie L. Bouch - Page 2

                            T.C. Summary Opinion 2004-167                             


                               UNITED STATES TAX COURT                                


                    JACOB R. AND JACKIE L. BOUCH, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16318-02S.            Filed December 6, 2004.               

               Jackie L. Bouch, pro se.                                               
               Fred E. Green, Jr., 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 in this case is not reviewable by any            
          other court, and this opinion should not be cited as authority.             




               1    Unless otherwise indicated, section references                    
          hereafter are to the Internal Revenue Code in effect for the year           
          at issue.                                                                   




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