T.C. Summary Opinion 2004-115
UNITED STATES TAX COURT
DEBRA D. MCNAIR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7487-03S. Filed August 25, 2004.
Debra D. McNair, pro se.
Laurie A. Nasky, for respondent.
WOLFE, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect when the petition was filed. Unless otherwise indicated,
all subsequent section references are to the Internal Revenue
Code in effect at relevant times, 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 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011