T.C. Summary Opinion 2003-26
UNITED STATES TAX COURT
CYNTHIA L. EDELEN, f.k.a. CYNTHIA L. KRATZ,1 Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 3870-02S, 3871-02S. Filed March 26, 2003.
Cynthia L. Edelen, f.k.a. Cynthia L. Kratz, pro se.
Frederick J. Lockhart, Jr., for respondent.
POWELL, Special Trial Judge: These consolidated cases were
heard pursuant to the provisions of section 74632 in effect at
the time the petitions were filed. The decisions to be entered
are not reviewable by any other court, and this opinion should
1 These cases were consolidated for purposes of trial,
briefing, and opinion because they involve common questions of
fact and law arising from whether petitioner individually or
jointly with her current husband filed Federal income tax returns
for the years in issue.
2 Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the years in
issue.
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011