T.C. Summary Opinion 2001-142
UNITED STATES TAX COURT
MARVIN J. LEWIS AND BRENDA J. LEWIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1321-00S. Filed September 14, 2001.
Marvin J. Lewis and Brenda J. Lewis, pro sese.
Frank N. Panza and Sherri Wilder, for respondent.
PAJAK, 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. The decision to be
entered is not reviewable by any other court, and this opinion
should not be cited as authority. Unless otherwise indicated,
subsequent section references are to the Internal Revenue Code in
effect for the year in issue.
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