T.C. Summary Opinion 2001-95
UNITED STATES TAX COURT
CLARENCE MICHAEL CHERVENY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7621-99S. Filed June 26, 2001.
Clarence Michael Cherveny, pro se.
Michael O'Donnell, for respondent.
PAJAK, Special Trial Judge: This case was heard pursuant to
section 7463. Unless otherwise indicated, all section references
are to the Internal Revenue Code in effect for the year in issue,
and all 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.
This case is before the Court pursuant to petitioner's oral
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