T.C. Summary Opinion 2005-145
UNITED STATES TAX COURT
ANN MARIE BRIGHT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3839-04S. Filed October 4, 2005.
Ann Marie Bright, pro se.
Robert V. Boeshaar, for respondent.
CARLUZZO, Special Trial Judge: This case was heard pursuant
to the provisions of section 7463 of the Internal Revenue Code in
effect at the time the petition was filed.1 The decision to be
1 This opinion supplements a bench opinion rendered on Oct.
22, 2004. Unless otherwise indicated, subsequent section
references are to the Internal Revenue Code as amended. Rule
references are to the Tax Court Rules of Practice and Procedure.
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