T.C. Summary Opinion 2005-44
UNITED STATES TAX COURT
CRYSTAL K. ABEYTA AND RON L. ABEYTA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19868-03S. Filed April 18, 2005.
Crystal K. Abeyta and Ron L. Abeyta, pro sese.
Randall L. Preheim, for respondent.
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time that the petition was filed.1 The decision to
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for 2000,
the taxable year in issue, and all Rule references are to the Tax
Court Rules of Practice and Procedure. All monetary amounts are
rounded to the nearest dollar.
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