Nanci A. Bernard - Page 2
















                            T.C. Summary Opinion 2001-138                             


                               UNITED STATES TAX COURT                                


          NANCI A. BERNARD, Petitioner v.                                             
          COMMISSIONER OF INTERNAL REVENUE, Respondent                                

          Docket No. 1601-01S.                Filed September 5, 2001.                

               Nanci A. Bernard, pro se.                                              
               Julie A. Pals, for respondent.                                         


               ARMEN, Special Trial Judge:  This case was heard pursuant to           
          the provisions of section 7463.1  The decision to be entered is             
          not reviewable by any other court, and this opinion should not be           
          cited as authority.                                                         





          1  All section references are to the Internal Revenue Code,                 
          as amended, and all Rule references are to the Tax Court Rules of           
          Practice and Procedure.                                                     




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