Peter J. Tkac - Page 2















                            T.C. Summary Opinion 2002-53                              


                               UNITED STATES TAX COURT                                


                            PETER J. TKAC, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3556-00S.            Filed May 14, 2002.                    


               Peter J. Tkac, pro se.                                                 
               Roger W. Bracken, for respondent.                                      


               GERBER, Judge:  This case was heard pursuant to the                    
          provisions of section 7463 of the Internal Revenue Code in                  
          effect at the time the petition was filed.1  The decision to be             
          entered may not be reviewed by any other court, and this opinion            
          should not be cited as authority.                                           




               1 All subsequent section references are to the Internal                
          Revenue Code as amended, unless otherwise indicated.                        




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