T.C. Summary Opinion 2004-70
UNITED STATES TAX COURT
GWENDOLYN B. SMITH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19715-03S. Filed May 20, 2004.
Gwendolyn B. Smith, pro se.
Horace Crump, for respondent.
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463.1 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, all section references are to
the Internal Revenue Code in effect at the time that the petition
was filed. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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