T.C. Summary Opinion 2003-31
UNITED STATES TAX COURT
AMANDA M. BEEGHLY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6809-01S. Filed March 28, 2003.
Leslie Book, James Fee, Alvin Changco, and
Irfan Dinani for petitioner.
Jeffrey C. Venzie, 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 the years 1997 and 1998. 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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