T.C. Summary Opinion 2005-87
UNITED STATES TAX COURT
JOHNNY ELTON KELLY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10036-04S. Filed July 14, 2005.
Johnny Elton Kelly, pro se.
Beth A. Nunnink, for respondent.
CHIECHI, Judge: This case was heard pursuant to the provi-
sions of section 7463 of the Internal Revenue Code in effect at
the time that the petition was filed.1 The decision to be en-
tered is not reviewable by any other court, and this opinion
should not be cited as authority.
1Hereinafter, all section references are to the Internal
Revenue Code in effect for the year at issue.
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