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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007