T.C. Summary Opinion 2006-106
UNITED STATES TAX COURT
CHRISTINE L. GIBBONS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5464-05S. Filed July 13, 2006.
Christine L. Gibbons, pro se.
Bryan E. Sladek, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 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.
Respondent determined a deficiency of $3,044 in petitioner’s
2002 Federal income tax. The sole issue for decision is whether
1Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year at issue.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011