T.C. Summary Opinion 2007-77
UNITED STATES TAX COURT
MARY ELIZABETH CUMINGS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11623-05S. Filed May 21, 2007.
Mary Elizabeth Cumings, pro se.
Michael W. Lloyd, for respondent.
MARVEL, Judge: This case was heard pursuant to the
provisions of section 7463 of the Internal Revenue Code in effect
when the petition was filed.1 Pursuant to section 7463(b), the
decision to be entered is not reviewable by any other court, and
1All subsequent section references are to the Internal
Revenue Code, unless otherwise indicated.
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Last modified: November 10, 2007