Elnora F. Hodnett - Page 2




                                                                                     










                            T.C. Summary Opinion 2003-32                              


                               UNITED STATES TAX COURT                                


                          ELNORA F. HODNETT, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 4349-01S.             Filed March 28, 2003.                 


               Elnora F. Hodnett, pro se.                                             
               Keith Fogg, for respondent.                                            


               CARLUZZO, 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.  Subsequent section           
          references are to the Internal Revenue Code in effect for 1998.             
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.  The decision to be entered is not reviewable by any             
          other court, and this opinion should not be cited as authority.             






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