T.C. Summary Opinion 2004-81
UNITED STATES TAX COURT
SHARON M. RIVERA AND RICHARD C. RIVERA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4731-03S. Filed June 23, 2004.
Sharon M. and Richard C. Rivera, pro sese.
Charlotte Mitchell, for respondent.
DEAN, Special Trial Judge: This case was heard under the
provisions of section 7463 of the Internal Revenue Code as in
effect at the time the petition was filed. Unless otherwise
indicated, all other section references are to the Internal
Revenue Code in effect for the years at issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
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