Delbert C. Getman - Page 2
















                            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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