Robert P. Geiszler, Jr. and Penny V. Geiszler - Page 2















                            T.C. Summary Opinion 2002-141                             


                               UNITED STATES TAX COURT                                


             ROBERT P. GEISZLER, JR. AND PENNY V. GEISZLER, Petitioners               
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                    


               Docket No. 4600-01S.            Filed October 29, 2002.                


               Robert P. Geiszler and Penny V. Geiszler, pro sese.                    
               Shelley T. Van Doran, for respondent.                                  


               CARLUZZO, 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.  Unless otherwise                
          indicated, subsequent section references are to the Internal                
          Revenue Code in effect for the year in issue.  Rule references              
          are to the Tax Court Rules of Practice and Procedure.  The                  
          decision to be entered is not reviewable by any other court, and            
          this opinion should not be cited as authority.                              





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