T.C. Summary Opinion 2006-148
UNITED STATES TAX COURT
HELENA ANNE PHILLIPSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11285-05S. Filed September 14, 2006.
Helena Anne Phillipson, pro se.
Lauren B. Epstein, 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.
1Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year at issue.
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