Elmer P. Scheckel - Page 2
















                            T.C. Summary Opinion 2001-84                              


                               UNITED STATES TAX COURT                                


                          ELMER P. SCHECKEL, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6405-00S.                    Filed June 13, 2001.           

               Elmer P. Scheckel, pro se.                                             
               Lisa K. Hartnett, for respondent.                                      


               ARMEN, 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.1  The decision to be             
          entered is not reviewable by any other court, and this opinion              
          should not be cited as authority.                                           


               1 Unless otherwise indicated, all subsequent section                   
          references are to the Internal Revenue Code in effect for 1996              
          and 1997, the taxable years in issue, and all Rule references are           
          to the Tax Court Rules of Practice and Procedure.                           




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