T.C. Summary Opinion 2004-36 UNITED STATES TAX COURT SUSAN G. KILBURG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9136-02S. Filed March 23, 2004. Tommy E. Swate, for petitioner. Catherine S. Tyson, for respondent. DEAN, Special Trial Judge: This case was heard under the provisions of section 7463 of the Internal Revenue Code as in effect at the time the petition was filed. Unless otherwise indicated, all other section references are to the Internal Revenue Code in effect for the year at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority.Page: Previous 1 2 3 4 5 6 7 8 9 Next
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