T.C. Summary Opinion 2002-112
UNITED STATES TAX COURT
EDWARD REISS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9318-01S. Filed August 28, 2002.
Edward Reiss, pro se.
Marie E. Small, for respondent.
POWELL, Special Trial Judge: This case was heard pursuant
to the provisions of section 74631 of the Internal Revenue Code
in effect at the time the petition was filed. 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 $3,364 in petitioner’s
1998 Federal income tax. The issues are whether petitioner is
1 Unless otherwise indicated, subsequent section references are
to the Internal Revenue Code in effect for the year in issue.
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