T.C. Summary Opinion 2004-132
UNITED STATES TAX COURT
JEAN I. TEDFORD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4754-03S. Filed September 22, 2004.
Ernesto Pineda, for petitioner.
Sheila R. Pattison, for respondent.
HAINES, Judge: This case was heard pursuant to section 7463
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.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code for the relevant year, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Amounts are rounded to the nearest dollar.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011