T.C. Summary Opinion 2004-134
UNITED STATES TAX COURT
CHRISTINA WENTLAND, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5241-01S. Filed September 27, 2004.
Christina Wentland, pro se.
Lisa K. Hunter, for respondent.
HOLMES, Judge:
Background
This case was tried on March 16, 2004, in Omaha, Nebraska.1
Christina Wentland (now Christina Anderson), challenged the
1 It was heard pursuant to the provisions of Internal
Revenue Code section 7463. Section citations are all to that
Code. The decision is not reviewable by any other court, nor
should the opinion be cited as precedent in future proceedings.
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