Jody Schoolcraft-Burkey - Page 2














                           T.C. Summary Opinion 2007-126                              


                              UNITED STATES TAX COURT                                 


                      JODY SCHOOLCRAFT-BURKEY, Petitioner v.                          
                   COMMISSIONER OF INTERNAL REVENUE, Respondent                       


             Docket No. 17437-06S.              Filed July 24, 2007.                  


             Jody Schoolcraft-Burkey, pro se.                                         
             Anita A. Gill and Cathy J. Horner, for respondent.                       


             JACOBS, 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.1  Pursuant to section 7463(b),            




               1Unless otherwise indicated, subsequent section references             
          are to the Internal Revenue Code in effect for the year in issue,           
          and Rule references are to the Tax Court Rules of Practice and              
          Procedure.                                                                  






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Last modified: November 10, 2007