SYLVE v. COMMISSIONER

MARY JANE SYLVE, Petitioner, AND NORMAN V. SYLVE, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent

SYLVE v. COMMISSIONER

No. 13881-02S

United States Tax Court

T.C. Summary Opinion 2005-137; 2005 Tax Ct. Summary LEXIS 160;

September 19, 2005, Filed

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

Jonathan P. Decatorsmith, for petitioner.

Norman V. Sylve, Pro se.

Jason W. Anderson, for respondent.

Carluzzo, Lewis R.

LEWIS R. CARLUZZO

CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of…