Peter F. & Maureen L. Speltz - Page 2

                            T.C. Summary Opinion 2006-25                              


                               UNITED STATES TAX COURT                                


                    PETER F. & MAUREEN L. SPELTZ, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5851-04S.            Filed February 14, 2006.               


               Thomas B. Copeland, for petitioners.                                   
               Melissa J. Hedtke, for respondent.                                     


               KROUPA, Judge:  This case was heard pursuant to the                    
          provisions of section 74631 of the Internal Revenue Code in                 
          effect at the time the petition was filed.  The decision to be              



               1All section references are to the Internal Revenue Code in            
          effect for the years at issue, unless otherwise indicated, and              
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.                                                                  




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