T.C. Summary Opinion 2001-135
UNITED STATES TAX COURT
RICHARD S. HOLBROOK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17423-99S. Filed September 4, 2001.
Richard S. Holbrook, pro se.
William Henck and Dustin M. Starbuck, for respondent.
POWELL, Special Trial Judge: This case was heard pursuant
to the provisions of section 74631 of the Internal Revenue Code
in effect at the time the petition was filed. 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 year in issue.
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