T.C. Summary Opinion 2006-136
UNITED STATES TAX COURT
LARRY J. AND CATHERINE E. FRANCE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3243-03S. Filed August 30, 2006.
Larry J. France, pro se.
Bradley C. Plovan, for respondent.
POWELL, Special Trial Judge: This case was heard pursuant
to the provisions of section 74631 of the Internal Revenue Code
in effect at the time 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.
1 Unless otherwise indicated, subsequent section
references are to the Internal Revenue Code in effect for the
year in issue, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
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