T.C. Summary Opinion 2001-188
UNITED STATES TAX COURT
WAYNE ROBERT AND PATRICIA A. ROGERS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1068-01S. Filed December 21, 2001.
Wayne Robert and Patricia A. Rogers, pro sese.
Louise R. Forbes, 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 1997
and 1998, the taxable years in issue.
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