T.C. Summary Opinion 2001-14
UNITED STATES TAX COURT
JANET SCHOENE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3109-99S. Filed February 15, 2001.
Hedy P. Forspan, David Herman, and Peter Mendelsohn
(specially recognized), for petitioner.
Lydia A. Branche and Peter J. Labelle, for respondent.
POWELL, Special Trial Judge: This case was heard pursuant
to the provisions of section 74631 of the Internal Revenue Code
in effect at the time the petition was filed. 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, section references are to the
Internal Revenue Code in effect for the year in issue, and Rule
references are to the Tax Court Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011