United States Tax Court July 28, 2004, No. 14326-02S (OWENS v. COMMISSIONER)

T.C. Summary Opinion 2004-102

UNITED STATES TAX COURT

ANNISA M. OWENS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 14326-02S. Filed July 28, 2004.

Annisa M. Owens, pro se.

Alan H. Cooper, 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 that the petition was filed.