T.C. Summary Opinion 2002-67
UNITED STATES TAX COURT
WAYLON D. ARY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6466-01S. Filed June 10, 2002.
Waylon D. Ary, pro se.
J. Anthony Hoefer, 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.
Respondent determined a deficiency in petitioner’s Federal
1 All subsequent section references are to the Internal
Revenue Code in effect for 1998, the taxable year in issue.
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