T.C. Summary Opinion 2006-133 UNITED STATES TAX COURT PATRICIA AGNES WILLIAMS, DEBBIE WALES, NEXT FRIEND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19402-03S. Filed August 28, 2006. Patricia Agnes Williams, Debbie Wales, Next Friend, pro se. Susan Greene, for respondent. DEAN, Special Trial 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. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code of 1986, as amended. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority.Page: Previous 1 2 3 4 5 6 7 8 Next
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