T.C. Summary Opinion 2002-49
UNITED STATES TAX COURT
ROGER STEVEN LEWIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 538-01S. Filed May 7, 2002.
Roger Steven Lewis, pro se.
Elaine T. Fuller, 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 $4,579 in petitioner's
1 Unless otherwise indicated, section references
hereafter are to the Internal Revenue Code in effect for the year
at issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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