T.C. Summary Opinion 2003-116
UNITED STATES TAX COURT
SHIRLEY WESTERHUIS, Petitioner, AND
WILLIAM R. TIPPING, Intervenor v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9568-02S. Filed August 20, 2003.
Shirley Westerhuis, pro se.
William R. Tipping, pro se.
J. Michael Melvin, 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
1 Unless otherwise indicated, subsequent section references are
to the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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