T.C. Summary Opinion 2001-168 UNITED STATES TAX COURT MARY HOLLAND TRULL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6162-00S. Filed October 23, 2001. Mary Holland Trull, pro se. Amy Dyar Seals, for respondent. PAJAK, 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 not reviewable by any other court, and this opinion should not be cited as authority. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year in issue. Respondent determined a deficiency in petitioner’s 1996Page: Previous 1 2 3 4 5 6 7 Next
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