T.C. Summary Opinion 2007-29
UNITED STATES TAX COURT
ELSIE R. GARZA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5149-06S. Filed February 27, 2007.
Elsie R. Garza, pro se.
Chong S. Hong and Daniel W. Layton, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when the petition was filed.1
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
1Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code, as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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