United States Tax Court January 2, 2002, No. 16484-99 (SMITH v. COMMISSIONER)

Also known as

United States · · · 02-01-2002

T.C. Memo. 2002-1

UNITED STATES TAX COURT

MEDA SMITH, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 16484-99. Filed January 2, 2002.

Neil Deininger, for petitioner.

Ann L. Darnold and Michael J. O’Brien, for respondent.

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