T.C. Summary Opinion 2005-110
UNITED STATES TAX COURT
BROOKS EDWARD OMANS AND TONYA RENEE OMANS RATEAU, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4919-02S. Filed August 1, 2005.
Craig D. Bell and Flora Leigh T. Hezel, for petitioners.
Mary Ann Waters, 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
should not be cited as authority.
1 Unless otherwise indicated, subsequent 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.
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