T.C. Summary Opinion 2002-148
UNITED STATES TAX COURT
JOHN MICHAEL KERNAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5655-01S. Filed November 20, 2002.
John Michael Kernan, pro se.
Alvin A. Ohm, 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 $14,364 in
petitioner's Federal income tax for 1996.
1 Unless otherwise indicated, section references
hereafter are to the Internal Revenue Code in effect for the year
at issue.
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