T.C. Summary Opinion 2005-119
UNITED STATES TAX COURT
GERALYN M. RANDICH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
STEVEN M. RANDICH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 2641-03S, 21861-03S. Filed August 11, 2005.
Geralyn M. and Steven M. Randich, pro sese.
Sean R. Gannon, for respondent.
GOLDBERG, Special Trial Judge: These consolidated cases
were heard pursuant to the provisions of section 7463 of the
Internal Revenue Code in effect at the time each petition was
filed. The decisions to be entered are not reviewable by any
other court, and this opinion should not be cited as authority.
Unless otherwise indicated, subsequent section references are to
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