T.C. Summary Opinion 2005-165 UNITED STATES TAX COURT MICHAEL AND BARBARA GOLDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15095-02S. Filed November 10, 2005. Michael and Barbara Goldman, pro se. Bradley C. Plovan, for respondent. POWELL, Special Trial Judge: This case was heard pursuant to the provisions of section 74631 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. 1 Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year in issue.Page: Previous 1 2 3 4 5 Next
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