T.C. Summary Opinion 2001-84
UNITED STATES TAX COURT
ELMER P. SCHECKEL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6405-00S. Filed June 13, 2001.
Elmer P. Scheckel, pro se.
Lisa K. Hartnett, 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 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
and 1997, the taxable years in issue, and all Rule references are
to the Tax Court Rules of Practice and Procedure.
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