T.C. Summary Opinion 2006-161
UNITED STATES TAX COURT
JUDITH A. SANDERS-CASTRO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6319-05S. Filed October 4, 2006.
Judith A. Sanders-Castro, pro se.
Roberta L. Shumway, for respondent.
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code 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.
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for 2001,
the taxable year in issue, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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