T.C. Summary Opinion 2006-2
UNITED STATES TAX COURT
SHANE NOLAN AND MONIKA ANNE LEWIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4152-04S. Filed January 3, 2006.
Shane Nolan and Monika Anne Lewis, pro se.
Nhi T. Luu-Sanders, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when the petition was filed.1
The decision to be entered in this case is not reviewable by any
other court, and this opinion should not be cited as authority.
1Unless otherwise indicated, section references hereafter
are to the Internal Revenue Code in effect for the year at issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
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