T.C. Summary Opinion 2005-52
UNITED STATES TAX COURT
WILLIAM H. BRUECHER III, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
BRUECHER FOUNDATION SERVICES, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 21530-03S, 21531-03S. Filed April 25, 2005.
Kent Mason Leediker, for petitioners.
Daniel N. Price, for respondent.
GOLDBERG, Special Trial Judge: These consolidated cases
were heard pursuant to the provisions of section 7463 of the
Internal Revenue Code in effect at the time the petitions were
filed. The decisions to be entered are not reviewable by any
other court, and this opinion should not be cited as authority.
Unless otherwise indicated, subsequent section references are to
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