T.C. Summary Opinion 2005-162
UNITED STATES TAX COURT
DANIEL CHARLES McDERMOTT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19830-04S. Filed November 8, 2005.
Daniel Charles McDermott, pro se.
Michael W. Lloyd, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code as in
effect at the time the petition was filed. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code of 1986, as amended. 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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