T.C. Summary Opinion 2005-131
UNITED STATES TAX COURT
ESTHER RUTH FERRIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2257-04S. Filed August 31, 2005.
Esther Ruth Ferris, pro se.
John W. Strate, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 of the Internal Revenue Code 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. Petitioner seeks a review under section
1Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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