Luciano V. Flores - Page 2

                            T.C. Summary Opinion 2003-56                              


                               UNITED STATES TAX COURT                                


                          LUCIANO V. FLORES, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5411-02S.             Filed May 19, 2003.                   

               Luciano V. Flores, pro se.                                             
               Michael W. Lloyd and Sara J. Barkley, for respondent.                  


               POWELL, 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.1  The decision to be             
          entered is not reviewable by any other court, and this opinion              
          should not be cited as authority.                                           


          1    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 Tax Court Rules of Practice              
          and Procedure.                                                              




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