T.C. Summary Opinion 2002-87
UNITED STATES TAX COURT
ROBERT C. JACOBSEN AND CAROL S. JACOBSEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13414-00S. Filed July 11, 2002.
Robert C. Jacobsen and Carol S. Jacobsen, pro se.
Robert B. Taylor, for respondent.
COHEN, 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. The decision to be entered
is not reviewable by any other court, and this opinion should not
be cited as authority. Unless otherwise indicated, all section
references are to the Internal Revenue Code in effect for the
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