T.C. Summary Opinion 2005-40
UNITED STATES TAX COURT
JOHN B. ROBERTS, JR., AND JEAN ROBERTS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3049-03S. Filed April 13, 2005.
John B. Roberts, Jr., and Jean Roberts, pro se.
Nancy E. Hooten, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when 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. Petitioners
seek a review under section 6330(d) of respondent’s decision to
1Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the years at
issue.
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