DeForest and Rose M. Dorroh - Page 2

                            T.C. Summary Opinion 2003-93                              


                               UNITED STATES TAX COURT                                


                     DeFOREST AND ROSE M. DORROH, Petitioners v.                      
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                     

               Docket No. 3701-01S.             Filed July 18, 2003.                  

               DeForest and Rose M. Dorroh, pro se.                                   
               Gerald L. Brantley, for respondent.                                    


               COUVILLION, Special Trial Judge:  This case was heard                  
          pursuant to section 7463 in effect when 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.                          
               Respondent determined a deficiency of $15,822 in                       


               1    Unless otherwise indicated, section references                    
          hereafter are to the Internal Revenue Code in effect for the year           
          at issue.  All Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     





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