T.C. Summary Opinion 2001-45
UNITED STATES TAX COURT
RANDALL ALBERT FRITSCHER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6008-00S. Filed April 3, 2001.
Randall Albert Fritscher, pro se.
Brandi B. Darwin, 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 section references are to
the Internal Revenue Code in effect for 1997, the taxable year in
issue.
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