T.C. Summary Opinion 2006-53 UNITED STATES TAX COURT MELISSA L. MOLONEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21859-04S. Filed April 17, 2006. Melissa L. Moloney, pro se. Bradley C. Plovan, for respondent. CHIECHI, Judge: This case was heard pursuant to the provi- sions of 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. 1Hereinafter, all section references are to the Internal Revenue Code in effect for 2002, the year at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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