Gregg R. and Teresa M. Gilbert - Page 2

                            T.C. Summary Opinion 2005-176                             


                               UNITED STATES TAX COURT                                


                   GREGG R. AND TERESA M. GILBERT, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7422-04S.             Filed December 1, 2005.               

               Gregg R. and Teresa M. Gilbert, pro sese.                              
               Mary Ann Waters, for respondent.                                       


               GOLDBERG, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7463 of the Internal Revenue Code in           
          effect at the time the petition was filed.  The decision to be              
          entered is not reviewable by any other court, and this opinion              
          should not be cited as authority.  Unless otherwise indicated,              
          subsequent section references are to the Internal Revenue Code in           
          effect for the years in issue, and all Rule references are to the           
          Tax Court Rules of Practice and Procedure.                                  





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