T.C. Summary Opinion 2002-24 UNITED STATES TAX COURT KAREN ANN CICCHINI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4127-01S. Filed March 26, 2002. Karen Ann Cicchini, pro se. John W. Strate, 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 that 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 1998, the taxable year in issue.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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