United States Tax Court April 4, 2002, 3830-00S (Stephen J. Major v. Commissioner)

T.C. Summary 2002-36

UNITED STATES TAX COURT

STEPHEN J. MAJOR, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 3830-00S. Filed April 4, 2002.

Stephen J. Major, pro se.

Rachael Zepeda, for respondent.

GOLDBERG, Special Trial Judge: This case was heard pursuant

to the provisions of section 7463 of the Internal Revenue Code in

effect at the time the petition was filed.