T.C. Summary Opinion 2005-2
UNITED STATES TAX COURT
RODOLFO GARCIA, JR. AND PENNY A. GARCIA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16010-03S. Filed January 3, 2005.
Rodolfo Garcia, Jr. and Penny A. Garcia, pro sese.
Thomas L. Fenner, for respondent.
KROUPA, Judge: This case was heard pursuant to the
provisions of section 74631 of the Internal Revenue Code in
effect at the time of trial. The decision to be entered is not
reviewable by any other court, and this opinion should not be
cited as authority.
1All 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, unless otherwise
indicated.
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