T.C. Summary Opinion 2005-183
UNITED STATES TAX COURT
JEFFREY THOMAS OLUP AND LOUISE MARIE OLUP, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7925-05S. Filed December 13, 2005.
Jeffrey Thomas Olup, pro se.
Russell F. Kurdys, for respondent.
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect when the petition was filed.1 The decision to be entered
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for 2002,
the taxable year in issue, and all Rule references are to the Tax
Court Rules of Practice and Procedure. All monetary amounts are
rounded to the nearest dollar.
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