T.C. Summary Opinion 2003-14
UNITED STATES TAX COURT
VIRGIE R. PORTER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8842-01S. Filed February 25, 2003.
Virgie R. Porter, pro se.
Kathleen C. Schlenzig, 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 $17,641 and an
accuracy-related penalty under section 6662(a) of $3,528 in
1 Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year in issue.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011