United States Tax Court May 9, 2003, No. 9620-01S (SLIWINSKI v. COMMISSIONER)

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United States · · · 09-05-2003

T.C. Summary Opinion 2003-49

UNITED STATES TAX COURT

HEATHER LEE COMEAU SLIWINSKI, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 9620-01S. Filed May 9, 2003.

Heather Lee Comeau Sliwinski, pro se.

Cynthia J. Olson and James Gehres, for respondent.

VASQUEZ, Judge: This case was heard pursuant to section

7463.

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