Phil E. Anderson - Page 2
















                            T.C. Summary Opinion 2002-103                             


                               UNITED STATES TAX COURT                                


                           PHIL E. ANDERSON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6039-01S.             Filed August 6, 2002.                 

               Phil E. Anderson, pro se.                                              
               Richard J. Hassebrock, 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 in this case 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 1998,             
          the taxable year in issue.                                                  





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