T.C. Summary Opinion 2001-44
UNITED STATES TAX COURT
BRIAN DAVID NELSON AND SHAUNA LEE NELSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10322-99S. Filed April 2, 2001.
Brian David Nelson and Shauna Lee Nelson, pro sese.
Robert V. Boeshaar, for respondent.
DEAN, 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 year in issue. The decision to be
entered is not reviewable by any other court, and this opinion
should not be cited as authority.
Respondent determined a deficiency of $2,520 in petitioners’
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