United States Tax Court July 19, 2002, No. 12430-00S (SAMS v. COMMISSIONER)

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United States · · · 19-07-2002

T.C. Summary Opinion 2002-95

UNITED STATES TAX COURT

JOYCE H. SAMS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 12430-00S. Filed July 19, 2002.

Joyce H. Sams, pro se.

Michele A. Yates, for respondent.

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