John Awadallah and Susan Malaty, (2001)

United States Tax Court

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John Awadallah and Susan Malaty, (2001)

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

T.C. Summary Opinion 2001-93

UNITED STATES TAX COURT JOHN AWADALLAH AND SUSAN MALATY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3734-00S. Filed June 25, 2001.

John Awadallah, pro se.

Ross M. Greenberg, for respondent.

PANUTHOS, Chief 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. The decision to be entered is n...

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