T.C. Summary Opinion 2005-111
UNITED STATES TAX COURT
LAWRENCE PATRICK O’BRIEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2097-04S. Filed August 1, 2005.
Lawrence Patrick O’Brien, pro se.
Richard J. Hassebrock, for respondent.
POWELL, Special Trial 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
1 Unless otherwise indicated, subsequent section
references are to the Internal Revenue Code in effect for the
year in issue, and Rule references are to the Tax Court Rules of
Practice and Procedure.
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