T.C. Summary Opinion 2006-19
UNITED STATES TAX COURT
LYNDA DIANE SAMPSON-GRAY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7689-04S. Filed February 6, 2006.
Lynda Diane Sampson-Gray, pro se.
Joseph J. Boylan, for respondent.
THORNTON, Judge: This case was heard pursuant to the
provisions of section 7463 of the Internal Revenue Code.1 The
decision to be entered is not reviewable by any other court, and
this opinion should not be cited as authority.
1 Unless otherwise indicated, section references are to the
Internal Revenue Code, as amended.
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