T.C. Summary Opinion 2005-151
UNITED STATES TAX COURT
SIMON L. AND PATRICIA M. RICHARD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1216-03S. Filed October 13, 2005.
Simon L. and Patricia M. Richard, pro sese.
Scott T. Welch, for respondent.
GALE, Judge: This case was heard pursuant to the provisions
of section 74631 providing for small tax case proceedings. The
decision to be entered is not reviewable by any other court, and
this opinion should not be cited as authority.
1 Unless otherwise noted, section references are to the
Internal Revenue Code of 1986, as amended.
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