United States Tax Court December 6, 2005, No. 19369-03 (HAJEK v. COMMISSIONER)

T.C. Summary Opinion 2005-179

UNITED STATES TAX COURT

JOHN F. AND MICHELE L. HAJEK, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 19369-03S. Filed December 6, 2005.

John F. and Michele L. Hajek, pro se.

Shirley M. Francis, for respondent.

COUVILLION, Special Trial Judge: This case was heard

pursuant to section 7463 in effect when the petition was filed.