T.C. Summary Opinion 2006-71
UNITED STATES TAX COURT
RICHARD L. AND STEPHANIE S. BARBEE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9408-04S. Filed April 27, 2006.
Richard L. and Stephanie S. Barbee, pro se.
Elke B. Esbjornson, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 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.
Respondent determined a deficiency of $1,382 in petitioners’
2000 Federal income tax. The sole issue for decision is whether
1Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year at issue.
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