Edward L. and Terri L. Pyrdum - Page 2

                                                                                     









                            T.C. Summary Opinion 2003-146                             


                               UNITED STATES TAX COURT                                


                EDWARD L. PYRDUM AND TERRI L. PYRDUM, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 1052-02S.             Filed October 2, 2003.                


               Edward L. Pyrdum and Terri L. Pyrdum, pro se.                          
               Edsel Ford Holman, Jr., for respondent.                                

               POWELL, Special Trial Judge:  This case was heard pursuant             
          to the provisions of section 74631 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.                                           


          1  Unless otherwise indicated, subsequent section references are            
          to the Internal Revenue Code in effect for the years in issue,              
          and all Rule references are to the Tax Court Rules of Practice              
          and Procedure.                                                              




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