United States Tax Court June 7, 2005, No. 18021-02S (YOUNG v. COMMISSIONER)

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United States · · · 07-06-2005

T.C. Summary Opinion 2005-76

UNITED STATES TAX COURT

JOHNNY J. AND BRENDA D. YOUNG, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 18021-02S. Filed June 7, 2005.

Johnny J. and Brenda D. Young, pro sese.

David R. Jojola, for respondent.

DEAN, Special Trial Judge: This case was heard pursuant to

the provisions of section 7463.

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