Richard William Corduan - Page 2

                            T.C. Summary Opinion 2004-51                              


                               UNITED STATES TAX COURT                                


                       RICHARD WILLIAM CORDUAN, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9939-02S.              Filed May 4, 2004.                   

               Richard William Corduan, pro se.                                       
               Kathleen C. Schlenzig, for respondent.                                 


               DEAN, Special Trial Judge:  This case was heard under the              
          provisions of section 7463 of the Internal Revenue Code as in               
          effect at the time the petition was filed.  Unless otherwise                
          indicated, all other section references are to the Internal                 
          Revenue Code in effect for the year at issue.  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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