T.C. Summary Opinion 2004-164
UNITED STATES TAX COURT
DEANNA S. DOTSON AND ROBERT L. DOTSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5321-03S. Filed December 1, 2004.
DeAnna S. Dotson and Robert L. Dotson, pro sese.
Peter R. Hochman, for respondent.
THORNTON, Judge: This case was heard pursuant to section
7463 of the Internal Revenue Code as 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.
1 Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year at issue.
All Rule references are to the Tax Court Rules of Practice and
Procedure.
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