T.C. Summary Opinion 2005-157
UNITED STATES TAX COURT
WILLIAM H. MANSEL, JR. AND ANGELA W. MANSEL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 286-04S. Filed October 31, 2005.
William H. Mansel, Jr., pro se.
Horace Crump, 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
1Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year at issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
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