T.C. Summary Opinion 2007-174
UNITED STATES TAX COURT
LILLIE M. TRIPP, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5257-06S. Filed October 9, 2007.
Lillie M. Tripp, pro se.
Nancy P. Klingshirn and Dennis G. Driscoll, for respondent.
JACOBS, 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.1 Pursuant to section 7463(b),
the decision to be entered is not reviewable by any other court,
1Unless otherwise indicated, subsequent 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.
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Last modified: November 10, 2007