T.C. Summary Opinion 2001-40
UNITED STATES TAX COURT
RUTHA M. CORLEY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 727-99S, 728-99S, Filed March 26, 2001.
16618-99S.
Rutha M. Corley, pro se.
Ross M. Greenberg, for respondent.
ARMEN, Special Trial Judge: These consolidated cases were
heard pursuant to the provisions of section 7463 of the Internal
Revenue Code in effect at the times the petitions were filed.1
The decisions to be entered are not reviewable by any other
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for the
taxable years in issue, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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