T.C. Summary Opinion 2001-63
UNITED STATES TAX COURT
ELLIOT VIRGIL WILKERSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 429-00S, 3379-00S. Filed April 30, 2001.
Elliot Virgil Wilkerson, pro se.
Robert W. West, for respondent.
COUVILLION, Special Trial Judge: These consolidated cases
were heard pursuant to section 7463 in effect when the petitions
were filed.1 The decisions to be entered are not reviewable by
any other court, and this opinion should not be cited as
authority.
1 Unless otherwise indicated, section references
hereafter are to the Internal Revenue Code in effect for the
years at issue.
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