Walter Joseph Hess - Page 2

                            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              

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