United States Tax Court May 14, 2001, No. 4878-00S (HUGGINS v. COMMISSIONER)
Also known as
United States · · · 14-05-2001
T.C. Summary Opinion 2001-69
UNITED STATES TAX COURT
MARSHA K. HUGGINS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4878-00S. Filed May 14, 2001.
Marsha K. Huggins, pro se.
Ralph W. Jones, for respondent.
DEAN, 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.
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