T.C. Summary Opinion 2001-115
UNITED STATES TAX COURT
TOMMY LEE RANDLE AND JOYCE FAYE RANDLE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10014-00S. Filed July 31, 2001.
Tommy Lee Randle, pro se.
Igor S. Drabkin, for respondent.
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time that 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, all subsequent section
references are to the Internal Revenue Code in effect for 1996,
the taxable year in issue, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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