Tobias G. Ogu - Page 2

                            T.C. Summary Opinion 2004-87                              


                               UNITED STATES TAX COURT                                


                            TOBIAS G. OGU, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7676-03S.              Filed June 30, 2004.                 

               Tobias G. Ogu, pro se.                                                 
               David E. Whitcomb, for respondent.                                     

               ARMEN, Special Trial Judge:  This case was heard pursuant to           
          the provisions of section 7463 of the Internal Revenue Code in              
          effect at the time that 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, all subsequent section                  
          references are to the Internal Revenue Code in effect for 1999              
          and 2000, the taxable years in issue, and all Rule references are           
          to the Tax Court Rules of Practice and Procedure.  All monetary             
          amounts are rounded to the nearest dollar.                                  




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