T.C. Summary Opinion 2001-141
UNITED STATES TAX COURT
DOLORES J. MYERS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ESTATE OF JAMES T. MYERS, DECEASED AND
DOLORES J. MYERS, SURVIVING WIFE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 15862-99S, 16247-99S. Filed September 14, 2001.
Thomas R. Daniel, for petitioners.
Brian M. Harrington, for respondent.
MARVEL, Judge: These cases were heard pursuant to the
provisions of section 7463 of the Internal Revenue Code in effect
at the time the petition was filed.1 The decisions to be entered
1All subsequent section references are to the Internal
Revenue Code in effect for the years at issue, unless otherwise
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