T.C. Summary Opinion 2006-43
UNITED STATES TAX COURT
HENRY B. AND ANGELA E. DAVIS MARTINS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24166-04S. Filed March 22, 2006.
Henry B. Martins, pro se.
Bryan E. Sladek, 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 is not reviewable by any other court,
and this opinion should not be cited as authority.
Respondent determined a deficiency of $1,028 in petitioners’
Federal income tax for 2002.
1Unless otherwise indicated, section references hereafter
are to the Internal Revenue Code in effect for the year at issue.
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