United States Tax Court May 21, 2007, No. 11623-05S (Cumings v. Comm'r)

Also known as

United States · · · 21-05-2007

T.C. Summary Opinion 2007-77

UNITED STATES TAX COURT

MARY ELIZABETH CUMINGS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 11623-05S. Filed May 21, 2007.

Mary Elizabeth Cumings, pro se.

Michael W. Lloyd, for respondent.

MARVEL, Judge: This case was heard pursuant to the

provisions of section 7463 of the Internal Revenue Code in effect

when the petition was filed.

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