T.C. Summary Opinion 2005-137
UNITED STATES TAX COURT
MARY JANE SYLVE, Petitioner, AND NORMAN V. SYLVE, Intervenor v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13881-02S. Filed September 19, 2005.
Jonathan P. Decatorsmith, for petitioner.
Norman V. Sylve, pro se.
Jason W. Anderson, for respondent.
CARLUZZO, Special Trial Judge: This case was heard pursuant
to the provisions of section 7463 of the Internal Revenue Code in
effect at the time the petition was filed. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code in effect for 1998. Rule references are to the Tax
Court Rules of Practice and Procedure. The decision to be
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