Thomas F. Hale - Page 2
















                            T.C. Summary Opinion 2001-99                              


                               UNITED STATES TAX COURT                                


                            THOMAS F. HALE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5099-00S.                    Filed June 27, 2001.           

               Thomas F. Hale, pro se.                                                
               S. Mark Barnes, for respondent.                                        


               COUVILLION, Special Trial Judge:  This case was heard                  
          pursuant to 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                                                                           
               Unless otherwise indicated, section references are to the              
          Internal Revenue Code in effect for the year at issue.  All Rule            
          references are to the Tax Court Rules of Practice and Procedure.            




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