T.C. Summary Opinion 2005-59
UNITED STATES TAX COURT
DAVID E. AND SUSANA V. JUDD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 873-04S. Filed May 18, 2005.
Paul C. Allred, for petitioners.
Marty J. Dama, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of sections 6330(d) and 7463 of the Internal
Revenue Code in effect at the time that the petition was filed.
Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the year in issue. 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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