T.C. Summary Opinion 2005-86
UNITED STATES TAX COURT
JOHN E. AND VICKI D. MORRISSEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5073-04S. Filed July 13, 2005.
John E. and Vicki D. Morrissey, pro sese.
Douglas S. Polsky, for respondent.
KROUPA, Judge: This case was heard pursuant to the
provisions of section 74631 of the Internal Revenue Code in
effect at the time the petition was filed. The decision to be
entered is not reviewable by any other court, and this opinion
should not be cited as authority.
1All section references are to the Internal Revenue Code in
effect for the years at issue, unless otherwise indicated.
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