T.C. Summary Opinion 2007-210
UNITED STATES TAX COURT
LISA J. TOMLINSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 16445-05S, 6086-06S. Filed December 17, 2007.
Lisa J. Tomlinson, pro se.
Margaret Burow, for respondent.
RUWE, Judge: These cases were heard pursuant to the
provisions of section 74631 of the Internal Revenue Code in
effect when the petition was filed.2 Pursuant to section
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
2 Respondent issued separate notices of deficiency for 2002
and 2003, respectively. Petitioner filed a separate petition for
(continued...)
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