T.C. Summary Opinion 2001-29
UNITED STATES TAX COURT
JOSEPHINE A. FULGHAM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17099-99S. Filed March 14, 2001.
Josephine A. Fulgham, pro se.
Elizabeth Owen, for respondent.
ARMEN, 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.1 The decision to be
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for 1997, the taxable year in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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