T.C. Summary Opinion 2003-142
UNITED STATES TAX COURT
JANICE L. CARDIFF, f.k.a. JANICE DUNN, Petitioner, STEPHEN DUNN,
Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16011-02S. Filed October 1, 2003.
Janice L. Cardiff, pro se.
Stephen Dunn, pro se.
Sylvia Shaughnessy, 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. Unless otherwise
indicated, section references are to the Internal Revenue Code as
amended. The decision to be entered is not reviewable by any
other court, and this opinion should not be cited as authority.
This Court must decide whether respondent abused his
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