United States Tax Court March 15, 2007, No. 874-06S (Meadows v. Comm'r)

T.C. Summary Opinion 2007-42

UNITED STATES TAX COURT

CONNIE J. MEADOWS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 874-06S. Filed March 15, 2007.

Connie J. Meadows, pro se.

Thomas L. Fenner, for respondent.

JACOBS, 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.