T.C. Summary Opinion 2003-49
UNITED STATES TAX COURT
HEATHER LEE COMEAU SLIWINSKI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9620-01S. Filed May 9, 2003.
Heather Lee Comeau Sliwinski, pro se.
Cynthia J. Olson and James Gehres, for respondent.
VASQUEZ, Judge: This case was heard pursuant to section
7463.1 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 $2,341 in petitioner’s
Federal income tax. The issues for decision are whether, during
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011