Jack A. and Theresa Y. Smith - Page 2

                            T.C. Summary Opinion 2004-146                             

                               UNITED STATES TAX COURT                                

                    JACK A. AND THERESA Y. SMITH, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11507-02S.             Filed October 21, 2004.              

               Randy P. Zinna, for petitioners.                                       
               Brenda Fitzgerald, for respondent.                                     

               PAJAK, Special Trial Judge:  This case was heard pursuant to           
          the provisions of section 7463 of the Internal Revenue Code in              
          effect at the time the petition was filed.  Unless otherwise                
          indicated, section references are to the Internal Revenue Code in           
          effect for the year in 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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