Mario O. and Elsie R. Garza - Page 2

                            T.C. Summary Opinion 2005-96                              


                               UNITED STATES TAX COURT                                


                     MARIO O. AND ELSIE R. GARZA, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 779-04S.              Filed July 21, 2005.                  


               Mario O. and Elsie R. Garza, pro se.                                   
               Thomas D. Greenaway, 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            




               1Unless otherwise indicated, subsequent section references             
          are to the Internal Revenue Code in effect for the years at                 
          issue, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     





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