T.C. Summary Opinion 2005-6
UNITED STATES TAX COURT
WILLIAM PAUL BENEDETTI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 527-04S. Filed January 10, 2005.
William Paul Benedetti, pro se.
Louis H. Hill, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect at the time 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.
Respondent determined a deficiency of $2,426 in petitioner's
Federal income tax for 2002 and an addition to tax under section
1 Unless otherwise indicated, subsequent section
references are to the Internal Revenue Code in effect for the
year at issue.
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