Richard P. Kringen - Page 2
















                            T.C. Summary Opinion 2001-169                             


                               UNITED STATES TAX COURT                                


                          RICHARD P. KRINGEN, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 264-01S.                  Filed October 24, 2001.           


               Richard P. Kringen, pro se.                                            
               Dennis R. Onnen, for respondent.                                       



               CARLUZZO, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7463 of the Internal Revenue Code in           
          effect at the time the petition was filed.  Unless otherwise                
          indicated, subsequent section references are to the Internal                
          Revenue Code in effect for the years in issue.  The decision to             
          be entered is not reviewable by any other court, and this opinion           
          should not be cited as authority.                                           





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