T.C. Summary Opinion 2004-97
UNITED STATES TAX COURT
ESTATE OF CLIFFORD C. HAUGEN, DECEASED,
AND AUDREY A. HAUGEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6725-03S. Filed July 26, 2004.
Audrey A. Haugen, pro se.
Randall L. Preheim, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when 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.
1 Unless otherwise indicated, section references
hereafter are to the Internal Revenue Code in effect for the
years at issue. All Rule references are to the Tax Court Rules
of Practice and Procedure.
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