T.C. Summary Opinion 2001-179
UNITED STATES TAX COURT
WILLIAM J. LAIDLAW III, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 6375-00S, 10575-00S. Filed November 29, 2001.
William J. Laidlaw III, pro se.
Donna Bice Read, for respondent.
DEAN, Special Trial Judge: These consolidated cases were
heard pursuant to the provisions of section 7463 of the Internal
Revenue Code in effect at the time the petitions were filed.
Unless otherwise indicated, subsequent section references are to
the Internal Revenue Code in effect for the years in issue. The
decisions to be entered are not reviewable by any other court,
and this opinion should not be cited as authority.
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