United States Tax Court February 16, 2005, No. 3488-04S (MYERS v. COMMISSIONER)

T.C. Summary Opinion 2005-15

UNITED STATES TAX COURT

GARY D. MYERS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 3488-04S. Filed February 16, 2005.

Gary D. Myers, pro se.

Joan E. Steele, 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.