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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