T.C. Summary Opinion 2006-73
UNITED STATES TAX COURT
UNTAYIA L. CHIZER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7364-05S. Filed May 3, 2006.
Untayia L. Chizer, pro se.
R. Scott Shieldes, 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 as in effect for the taxable year at issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure. The decision to be entered is not reviewable by any
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011