Myrtle Jean Clark - Page 2

                            T.C. Summary Opinion 2005-95                              


                               UNITED STATES TAX COURT                                


                          MYRTLE JEAN CLARK, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 19081-03S.          Filed July 20, 2005.                    


               Myrtle Jean Clark, pro se.                                             
               John W. Strate, for respondent.                                        


               COUVILLION, Special Trial Judge:  This case was heard                  
          pursuant to section 7463 of the Internal Revenue Code 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.  Petitioner seeks a review under section             


               1Unless otherwise indicated, subsequent section references             
          are to the Internal Revenue Code in effect for the years at                 
          issue.                                                                      




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