T.C. Summary Opinion 2007-34
UNITED STATES TAX COURT
MARTHA JANE McNEELY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5195-05S. Filed March 6, 2007.
Martha Jane McNeely, pro se.
Huong T. Duong, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 of the Internal Revenue Code in effect
at the time 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, all subsequent section
references are to the Internal Revenue Code in effect for the
year at issue.
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