Edward Falls Tramble-Bey - Page 2
















                            T.C. Summary Opinion 2001-23                              


                               UNITED STATES TAX COURT                                


                       EDWARD FALLS TRAMBLE-BEY, Petitioner v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


          Docket No. 16518-99S.                   Filed March 7, 2001.                


          Edward Falls Tramble-Bey, pro se.                                           
          Robert J. Burbank, 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 section references are to                
          the Internal Revenue Code in effect for 1998, and all Rule                  
          references are to the Tax Court Rules of Practice and Procedure.            




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