T.C. Summary Opinion 2002-124
UNITED STATES TAX COURT
WILLIAM LENEHAN III AND BARBARA LENEHAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2653-01S. Filed October 2, 2002.
Andrew Shabshelowitz, for petitioners.
Christine Colley, 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.
1Unless otherwise indicated, all subsequent section and
subtitle references are to the Internal Revenue Code in effect
for 1997, the taxable year in issue, and all Rule references are
to the Tax Court Rules of Practice and Procedure.
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