T.C. Summary Opinion 2001-13
UNITED STATES TAX COURT
LINDA CARTER ZIMMERMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11273-99S. Filed February 15, 2001.
Linda Carter Zimmerman, pro se.
Ross M. Greenberg, for respondent.
CARLUZZO, 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. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code in effect for 1994. The decision to be entered is
not reviewable by any other court, and this opinion should not be
cited as authority.
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