T.C. Summary Opinion 2001-138 UNITED STATES TAX COURT NANCI A. BERNARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1601-01S. Filed September 5, 2001. Nanci A. Bernard, pro se. Julie A. Pals, for respondent. ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463.1 The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. 1 All section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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