T.C. Summary Opinion 2005-184
UNITED STATES TAX COURT
RICHARD LEWIS FIELD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9552-04S. Filed December 19, 2005.
Richard Lewis Field, pro se.
David B. Mora, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463. Unless otherwise indicated, all
section references are to the Internal Revenue Code in effect for
the year in issue, and all 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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