T.C. Summary Opinion 2001-36
UNITED STATES TAX COURT
WM. DENNIS GRAY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13062-99S. Filed March 21, 2001.
Wm. Dennis Gray, pro se.
Gerald L. Brantley, for respondent.
PAJAK, Special Trial Judge: This case was heard pursuant to
section 7463. The decision to be entered is not reviewable by
any other court, and this opinion should not be cited as
authority. 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.
This case is before the Court pursuant to petitioner's
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