T.C. Summary Opinion 2001-83 UNITED STATES TAX COURT EVELYN J. GLENN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7906-99S. Filed June 12, 2001. Evelyn J. Glenn, pro se. Joanne B. Minsky, 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 entered is not reviewable by any other court, and this opinion should not be cited as authority. 1 Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for 1995 and 1996, the taxable years in issue, 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 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011