T.C. Summary Opinion 2005-33
UNITED STATES TAX COURT
DIANNE M. AND CHARLES H. HEADEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20249-02S. Filed March 28, 2005.
Charles H. Headen, pro se.
Lorianne Masano, for respondent.
CARLUZZO, 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. Subsequent section
references are to the Internal Revenue Code in effect for 2000.
Rule references are to the Tax Court Rules of Practice and
Procedure. The decision to be entered is not reviewable by any
other court, and this opinion should not be cited as authority.
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