T.C. Summary Opinion 2005-113
UNITED STATES TAX COURT
PHILIP M. CAVANAGH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18772-04S. Filed August 4, 2005.
Philip M. Cavanagh, pro se.
John W. Stevens, for respondent.
DEAN, 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. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code in effect for the year in issue, and Rule references
are to the Tax Court Rules of Practice and Procedure. The
decision to be entered is not reviewable by any other court, and
this opinion should not be cited as authority.
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