United States Tax Court June 26, 2001, No. 7621-99S (CHERVENY v. COMMISSIONER)

Also known as

United States · · · 26-06-2001

T.C. Summary Opinion 2001-95

UNITED STATES TAX COURT

CLARENCE MICHAEL CHERVENY, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 7621-99S. Filed June 26, 2001.

Clarence Michael Cherveny, pro se.

Michael O'Donnell, for respondent.

PAJAK, Special Trial Judge: This case was heard pursuant to

section 7463.

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