Ricky R. Williams - Page 2
















                            T.C. Summary Opinion 2001-12                              


                               UNITED STATES TAX COURT                                


                          RICKY R. WILLIAMS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18147-98S.               Filed February 15, 2001.           

               Ricky R. Williams, pro se.                                             
               Philip G. Owens, for respondent.                                       


               CARLUZZO, 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 1997.  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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