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 hisPage: Previous 1 2 3 4 5 6 7 8 Next
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