T.C. Summary Opinion 2006-87
UNITED STATES TAX COURT
MARCIA ANN COPPERTINO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5034-04S. Filed May 24, 2006.
Richard M. Hoffman, for petitioner.
Stephen A. Haller, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when 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.
Respondent determined a deficiency of $12,356 in
petitioner’s Federal income tax for 2001, an addition to tax
1Unless otherwise indicated, section references hereafter
are to the Internal Revenue Code in effect for the year at issue.
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