T.C. Summary Opinion 2004-22
UNITED STATES TAX COURT
ALLYSON CHRISTINA BRIGGS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2360-03S. Filed March 5, 2004.
Allyson Christina Briggs, pro se.
Michael W. Bitner, for respondent.
CHABOT, Judge: This case was heard pursuant to section 7463
in effect for the time the petition was filed.1 The decision to
be entered is not reviewable by any other court, and this opinion
should not be cited as authority. Sec. 7463(b).
1 Unless indicated otherwise, all section references, other
than to sec. 7463, are to sections of the Internal Revenue Code
of 1986 as in effect for the year in issue.
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