Charles J. Olintz - Page 2

                            T.C. Summary Opinion 2006-155                             


                               UNITED STATES TAX COURT                                


                          CHARLES J. OLINTZ, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 763-05S.           Filed September 25, 2006.                

               Charles J. Olintz, pro se.                                             
               Lauren B. Epstein, for respondent.                                     


               COUVILLION, Special Trial Judge:  This case was heard                  
          pursuant to section 7463 of the Internal Revenue Code in effect             
          at the time 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.                                                      


               1Unless otherwise indicated, all 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.                                                  




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