T.C. Summary Opinion 2005-58
UNITED STATES TAX COURT
RICKY C. HUTCHINSON AND TAMMY L. McNICHOL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11690-02S. Filed May 18, 2005.
Stephen T. Walzak, for petitioners.
Alexandra E. Nicholaides, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 of the Internal Revenue Code in effect
at the time 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
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year at issue.
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