James A. and Nancy B. Wiese, (2005)

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James A. and Nancy B. Wiese, (2005)

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

T.C. Summary Opinion 2005-91

UNITED STATES TAX COURT JAMES A. AND NANCY B. WIESE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16545-04S. Filed July 19, 2005.

James A. Wiese and Nancy B. Wiese, pro sese.

Albert B. Kerkhove and J. Anthony Hoefer, for respondent.

ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that 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 in petitioners' Federal income tax for the taxable year 2002 in the amount of $5,328. The deficiency is attribut...

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