T.C. Summary Opinion 2001-37
UNITED STATES TAX COURT
HUBERT AND FLORA M. SWARINGER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 282-00S. Filed March 22, 2001.
Hubert and Flora M. Swaringer, pro se.
Keith L. Gorman, for respondent.
POWELL, 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, subsequent section references
are to the Internal Revenue Code in effect for the year in issue,
and Rule references are to the Tax Court Rules of Practice and
Procedure.
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