Amy A. Christman - Page 2















                            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           
                                                             (continued...)           





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Last modified: November 10, 2007