T.C. Summary Opinion 2006-103
UNITED STATES TAX COURT
ELLA M. ROYSTER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20407-03S. Filed July 12, 2006.
Ella M. Royster, pro se.
Aaron Gregory, for respondent.
WELLS, 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. The decision to be entered
is not reviewable by any other court, and this opinion should not
be cited as authority. All subsequent section references are to
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