T.C. Summary Opinion 2005-160
UNITED STATES TAX COURT
JOYCE A. SIDDONS, Petitioner, AND RICHARD J. SIDDONS, Intervenor
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1188-04S. Filed November 3, 2005.
Joyce A. Siddons, pro se.
Timothy S. Sinnott, 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.
1Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year at issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
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