T.C. Summary Opinion 2002-41
UNITED STATES TAX COURT
JENNIFER ANN ROGERS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
WILLIAM R. LAUTENBERGER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 3890-01S, 5511-01S. Filed April 18, 2002.
Jennifer Ann Rogers, pro se in docket No. 3890-01S.
William R. Lautenberger, pro se in docket No. 5511-01S.
Andrew R. Moore, for respondent.
WOLFE, Special Trial Judge: These consolidated cases were
heard pursuant to the provisions of section 7463 of the Internal
Revenue Code in effect at the time the petitions were filed. The
decisions to be entered are not reviewable by any other court,
and this opinion should not be cited as authority. Unless
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