T.C. Summary Opinion 2006-138
UNITED STATES TAX COURT
GARY LYLE GIBSON AND MIRIAN JULIA ALVES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19638-05S. Filed September 11, 2006.
Gary Lyle Gibson, pro se.
Brian A. Pfeifer, for respondent.
JACOBS, Judge: This case was heard pursuant to the
provisions of section 7463 of the Internal Revenue Code in effect
at the time the petition was filed. 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. 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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