T.C. Summary Opinion 2005-92
UNITED STATES TAX COURT
MICHAEL PATRICK AND LYDIA BREWER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5381-04S. Filed July 19, 2005.
Michael Patrick Brewer and Lydia Brewer, pro sese.
Ric Hulshoff, for respondent.
PANUTHOS, Chief Special Trial Judge: This case was heard
pursuant to the provisions of sections 6330(d) and 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.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended. All Rule references are
to the Tax Court Rules of Practice and Procedure.
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