Harold E. Nicholas - Page 2
















                            T.C. Summary Opinion 2001-106                             


                               UNITED STATES TAX COURT                                


                          HAROLD E. NICHOLAS, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 423-98S.                     Filed July 23, 2001.           

               Lisa A. Alexander, for petitioner.                                     
               Bradford A. Johnson, for respondent.                                   

               POWELL, Special Trial Judge:  This case was heard pursuant             
          to the provisions of section 74631 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.                                           





          1  Unless otherwise indicated, subsequent section references are            
          to the Internal Revenue Code in effect for the years in issue.              




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