T.C. Summary Opinion 2005-10
UNITED STATES TAX COURT
JEROME P. AND RHONDA A. REIMANN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10877-03S. Filed January 27, 2005.
Jerome P. Reimann, pro se.
Louis H. Hill, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect at the time the petition was
filed.1 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 at issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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