T.C. Summary Opinion 2004-67 UNITED STATES TAX COURT LAURA G. COOK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17532-02S. Filed May 17, 2004. Laura G. Cook, pro se. Scott Thomas Welch, for respondent. COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at 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. Petitioner seeks a review under section 1 Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the years at issue.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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