T.C. Summary Opinion 2003-12 UNITED STATES TAX COURT FLORENCE C. BLANKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10845-00S. Filed February 14, 2003. Florence C. Blankson, pro se. Nina P. Ching, for respondent. COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at the time the petition was filed.1 The decision to be entered 1 Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the years at issue. Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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