T.C. Summary Opinion 2002-121
UNITED STATES TAX COURT
DELBERT C. GETMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10742-01S. Filed September 23, 2002.
Delbert C. Getman, pro se.
Blaine C. Holiday, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when 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.
Respondent determined a deficiency of $6,412 in petitioner's
1996 Federal income tax.
1 Unless otherwise indicated, section references
hereafter are to the Internal Revenue Code in effect for the year
at issue.
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