Jared R. and Naylene M. Nield - Page 2
















                            T.C. Summary Opinion 2002-110                             


                               UNITED STATES TAX COURT                                


                 JARED R. NIELD AND NAYLENE M. NIELD, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11828-01S.              Filed August 27, 2002.              


               Leasa M. Tripp, for petitioners.                                       
               S. Mark Barnes, for respondent.                                        


               CHIECHI, Judge:  This case was heard pursuant to section               
          7463 of the Internal Revenue Code in effect at the time 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 refer-             
          ences are to the Internal Revenue Code in effect for the year at            
          issue.                                                                      




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