T.C. Summary Opinion 2008-22 UNITED STATES TAX COURT VERONICA L. FOSTER,1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20500-06S. Filed February 28, 2008. George I Goverman, for petitioner. Erika B. Cormier, for respondent. PANUTHOS, Chief 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. Pursuant to section 7463(b), the decision to be entered is not 1 Petitioner married after filing the petition. Her name is now Veronica Lucy Leahy. The parties did not request that the caption of this case be changed.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008