T.C. Summary Opinion 2007-38 UNITED STATES TAX COURT CHRISTIANA STAMOULIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18151-04S. Filed March 8, 2007. Ronny Buni, for petitioner. Parker F. Taylor, for respondent. CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for 2002, and Rule references are to thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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