T.C. Summary Opinion 2002-152
UNITED STATES TAX COURT
SANFORD M. AND SALLY KIRSHENBAUM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10498-00S. Filed November 25, 2002.
Sanford M. Kirshenbaum, pro se.
John Aletta, for respondent.
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time that 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.
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for 1998,
the taxable year in issue, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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