Gary Paul Rush - Page 2

                            T.C. Summary Opinion 2003-123                             


                               UNITED STATES TAX COURT                                


                            GARY PAUL RUSH, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 04557-01S.             Filed September 2, 2003.             

               Gary Paul Rush, pro se.                                                
               T. Richard Sealy III and Catherine S. Tyson, for                       
          respondent.                                                                 


               VASQUEZ, Judge:  This case was heard pursuant to the                   
          provisions of section 74631 in effect at the time petitioner                
          filed the petition.  The decision to be entered is not reviewable           




               1  Unless otherwise indicated, all subsequent section                  
          references are to the Internal Revenue Code for the relevant                
          year.                                                                       





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