Ann M. Wilson - Page 2

                            T.C. Summary Opinion 2005-82                              


                               UNITED STATES TAX COURT                                


                            ANN M. WILSON, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9122-04S.              Filed June 14, 2005.                 

               Ann M. Wilson, pro se.                                                 
               Donna L. Pahl, for respondent.                                         


               PANUTHOS, Chief Special Trial Judge:  This case was heard              
          pursuant to section 7463 of the Internal Revenue Code in effect             
          when the petition was filed.  The decision to be entered is not             
          reviewable by any other court, and this opinion should not be               
          cited as authority.  Unless otherwise indicated, all subsequent             
          section references are to the Internal Revenue Code in effect at            
          relevant times, and all Rule references are to the Tax Court                
          Rules of Practice and Procedure.                                            





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