T.C. Summary Opinion 2007-180
UNITED STATES TAX COURT
SUZANNE E. BARRERA, a.k.a. SUZANNE E. BATTLE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 254-04S. Filed October 24, 2007.
Noel W. Burns, for petitioner.
Timothy Maher, for respondent.
PANUTHOS, Chief Special Trial Judge:1 This case was heard
pursuant to the provisions of section 74632 of the Internal
1 With the consent of the parties, the Chief Judge
reassigned this case, after the death of Special Trial Judge
Carleton D. Powell, to Chief Special Trial Judge Peter J.
Panuthos, for disposition on the existing record.
2 Unless otherwise indicated, subsequent section
references are to the Internal Revenue Code in effect for the
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Last modified: November 10, 2007