T.C. Summary Opinion 2001-146
UNITED STATES TAX COURT
CLAUDE D. MAYO, SR. AND LESSIE M. MAYO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14686-99S. Filed September 20, 2001.
Claude D. Mayo Sr. and Lessie M. Mayo, pro se.
Dustin M. Starbuck, for respondent.
POWELL, 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.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 in
issue, and Rule references are to the Tax Court Rules of Practice
and Procedure.
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