Matthew Hudack and Kristen Hudack - Page 2

                            T.C. Summary Opinion 2005-159                             


                               UNITED STATES TAX COURT                                


                  MATTHEW HUDACK AND KRISTEN HUDACK, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3432-04S.             Filed November 2, 2005.               

               Matthew Hudack, pro se.                                                
               Michael S. Hensley, for respondent.                                    


               PANUTHOS, Chief 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            



               1  Unless otherwise indicated, all subsequent section                  
          references are to the Internal Revenue Code (Code) in effect at             
          relevant times, and all Rule references are to the Tax Court                
          Rules of Practice and Procedure.  All monetary amounts are                  
          rounded to the nearest dollar.                                              





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