T.C. Summary Opinion 2001-42
UNITED STATES TAX COURT
ROBERT B. AND BETTY D. HARRIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19681-98S. Filed March 27, 2001.
Robert D. Hyde, for petitioners.
Martha J. Weber, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 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, subsequent section
references are to the Internal Revenue Code in effect for the
years at issue. All Rule references are to the Tax Court Rules
of Practice and Procedure.
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