T.C. Summary Opinion 2003-15
UNITED STATES TAX COURT
TONIA V. CATES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2312-01S. Filed February 28, 2003.
Timothy J. Condon, Sr., for petitioner.
Sean R. Gannon, for respondent.
POWELL, Special Trial Judge: This case was heard pursuant
to the provisions of section 74631 of the Internal Revenue Code
in effect at the time the petition was filed. The decision to be
entered is not reviewable by any other court, and this opinion
should not be cited as authority.
Respondent determined a deficiency of $8,634 in petitioner’s
1998 Federal income tax. The issue is whether petitioner may
1 Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year in issue.
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