T.C. Summary Opinion 2002-89
UNITED STATES TAX COURT
ATOUMANE NDOYE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10420-01S. Filed July 15, 2002.
Atoumane Ndoye, pro se.
Linda J. Wise, for respondent.
LARO, Judge: This case was heard pursuant to section 7463.1
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Petitioner petitioned the Court to redetermine respondent’s
determination of a $2,754 deficiency in petitioner’s 1998 Federal
1 Section references are to the applicable versions of the
Internal Revenue Code. Rule references are to the Tax Court
Rules of Practice and Procedure.
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