T.C. Summary Opinion 2001-73
UNITED STATES TAX COURT
KEVIN WADE HAMBLIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7617-99S. Filed May 21, 2001.
Kevin Wade Hamblin, pro se.
Sara J. Barkley, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when 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.
Respondent determined a deficiency of $6,137 in petitioner's
1 Unless otherwise indicated, section references
hereafter 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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