T.C. Summary Opinion 2006-66
UNITED STATES TAX COURT
WALTER JOSEPH HESS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1953-05S. Filed April 26, 2006.
Walter Joseph Hess, pro se.
Louis H. Hill, for respondent.
FOLEY, Judge: This case was heard pursuant to the
provisions of section 7463.1 The decision to be entered is not
reviewable by any other court and this opinion should not be
cited as authority. After concessions, the remaining issues for
1 Unless otherwise indicated, all 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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