T.C. Summary Opinion 2004-19
UNITED STATES TAX COURT
RENE D. AND ROSEMARY S. VALDES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2357-00S. Filed February 25, 2004.
Rene D. Valdes, pro se.
Lorianne D. Masano, for respondent.
POWELL, Special Trial Judge: This case was heard pursuant
to the provisions of section 74631 of the Internal Revenue Code
in effect at the time the petition was filed. 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 years in
issue, and Rule references are to the Tax Court Rules of Practice
and Procedure.
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