T.C. Summary Opinion 2002-138
UNITED STATES TAX COURT
ROBERT L. AND SARA J. HELM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 13170-00S, 3727-02S. Filed October 18, 2002.
Robert L. and Sara J. Helm, pro sese.
John A. Freeman, for respondent.
ARMEN, Special Trial Judge: These consolidated cases were
heard pursuant to the provisions of section 7463 of the Internal
Revenue Code in effect at the time that the petitions were
filed.1 The decisions to be entered are 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 the
taxable years in issue, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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