T.C. Summary Opinion 2001-136
UNITED STATES TAX COURT
D. LLOYD AND BETTY THOMAS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3672-00S. Filed September 5, 2001.
D. Lloyd and Betty Thomas, pro sese.
Elizabeth Owen, 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 All subsequent section references are to the Internal
Revenue Code in effect for 1997, the taxable year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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