T.C. Summary Opinion 2007-178
UNITED STATES TAX COURT
AMY A. CHRISTMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11856-05S. Filed October 22, 2007.
Matthew T. Kelly, for petitioner.
Jack T. Anagnostis, for respondent.
COUVILLION, Special Trial Judge:1 This case was heard
pursuant to section 7463 of the Internal Revenue Code in effect
at the time the petition was filed.2 Pursuant to the provisions
1 With the consent of the parties, the Chief Judge
reassigned this case, after the death of Special Trial Judge
Carleton D. Powell, to Special Trial Judge D. Irvin Couvillion,
for disposition on the existing record.
2 Unless otherwise indicated, section references are to the
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