T.C. Summary Opinion 2006-14
UNITED STATES TAX COURT
KRISTIN J. CALITRI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22760-04S. Filed January 30, 2006.
John C. Mullaney, for petitioner.
Michael J. Proto, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time the petition was filed. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code of 1986, as amended, 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.
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