Laverne S. VanZant - Page 2
T.C. Summary Opinion 2007-195
UNITED STATES TAX COURT
LAVERNE S. VANZANT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 295-06S. Filed November 19, 2007.
LaVerne S. VanZant, pro se.
Brenda M. Fitzgerald, for respondent.
FOLEY, Judge: This case was heard pursuant to the
provisions of section 74631 of the Internal Revenue Code in
effect when the petition was filed. Pursuant to section 7463(b),
the decision is not reviewable by any other court, and this
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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Last modified: March 27, 2008