James D. Fox - Page 2
















                            T.C. Summary Opinion 2001-79                              


                               UNITED STATES TAX COURT                                


                             JAMES D. FOX, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13515-99S.                    Filed June 5, 2001.           

               James D. Fox, pro se.                                                  
               Joseph J. Boylan, for respondent.                                      

               DEAN, Special Trial Judge:  This case was heard pursuant to            
          the provisions of section 7463 of the Internal Revenue Code in              
          effect at the time the petition was filed.  Unless otherwise                
          indicated, subsequent section references are to the Internal                
          Revenue Code in effect for the year at issue.  Rule references              
          are to the Tax Court Rules of Practice and Procedure.  The                  
          decision to be entered is not reviewable by any other court, and            
          this opinion should not be cited as authority.                              






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