T.C. Summary Opinion 2005-128
UNITED STATES TAX COURT
TAMMY DEBRA MARTIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 15635-04S, 15636-04S. Filed August 22, 2005.
Tammy Debra Martin, pro se.
Lorianne D. Masano, for respondent.
DEAN, Special Trial Judge: These consolidated cases were
heard pursuant to the provisions of section 7463 of the Internal
Revenue Code as in effect at the time the petitions were filed.
Unless otherwise indicated, subsequent section references are to
the Internal Revenue Code of 1986 as amended, and Rule references
are to the Tax Court Rules of Practice and Procedure. The
decisions to be entered are not reviewable by any other court,
and this opinion should not be cited as authority.
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