T.C. Summary Opinion 2005-16
UNITED STATES TAX COURT
JAMES L. GEARY AND CAROL O. GEARY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11327-04S. Filed February 16, 2005.
James L. Geary and Carol O. Geary, pro sese.
Dennis R. Onnen and Robin Ferguson, for respondent.
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time that 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.
1 All subsequent section references are to the Internal
Revenue Code, as amended. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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