Joseph R. and Diana K. Trudel - Page 2
















                            T.C. Summary Opinion 2002-39                              


                               UNITED STATES TAX COURT                                


                    JOSEPH R. AND DIANA K. TRUDEL, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 4238-01S.          Filed April 15, 2002.                    

               Joseph R. Trudel, pro se.                                              
               Andrew R. Moore, for respondent.                                       


               WOLFE, Special Trial 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.  The decision to be              
          entered is not reviewable by any other court, and this opinion              
          should not be cited as authority.  Unless otherwise indicated,              
          subsequent section references are to the Internal Revenue Code in           
          effect for the year in issue, and all Rule references are to the            






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