T.C. Summary Opinion 2005-45
UNITED STATES TAX COURT
WICKIE B. WHALEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22269-03S. Filed April 18, 2005.
Wickie B. Whalen, pro se.
Lauren B. Epstein and Willie Fortenberry, Jr., for
respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time that the petition was filed. Unless otherwise
indicated, all subsequent section references are to the Internal
Revenue Code in effect for the year in issue. The decision to be
entered is not reviewable by any other court, and this opinion
should not be cited as authority.
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