United States Tax Court January 14, 2002, No. 18523-99S (Richards v. Comm'r)

GEORGE H. RICHARDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Richards v. Comm'r No. 18523-99S United States Tax Court 2002 Tax Ct. Summary LEXIS 2; 2002 T.C. Summary Opinion 3; January 14, 2002, Filed *2 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE. George H. Richards, pro se. Monica J. Miller, for respondent.