T.C. Summary Opinion 2005-146
UNITED STATES TAX COURT
RICHARD B. MAY AND JANE M. MAY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5032-04S. Filed October 11, 2005.
Richard B. May and Jane M. May, pro sese.
Jennifer S. McGinty, for respondent.
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time that 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, all subsequent section
references are to the Internal Revenue Code in effect for 1996
and 1997, the taxable years in issue. All monetary amounts are
rounded to the nearest dollar.
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