T.C. Summary Opinion 2005-129
UNITED STATES TAX COURT
ROBERT E. AND LOUISE L. MUMY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18976-04S. Filed August 24, 2005.
Harland M. Britz, for petitioners.
Bryan E. Sladek, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code.
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure. 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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