T.C. Summary Opinion 2005-116
UNITED STATES TAX COURT
JOHN AND KRISTINE WOLFGRAM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7152-04S. Filed August 8, 2005.
John and Kristine Wolfgram, pro se.
Thomas D. Greenaway, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 of the Internal Revenue Code in effect
at the time 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.
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