United States Tax Court December 17, 2007, Nos. 16445-05S, 6086-06S (Tomlinson v. Comm'r)

T.C. Summary Opinion 2007-210

UNITED STATES TAX COURT

LISA J. TOMLINSON, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 16445-05S, 6086-06S. Filed December 17, 2007.

Lisa J. Tomlinson, pro se.

Margaret Burow, for respondent.

RUWE, Judge: These cases were heard pursuant to the

provisions of section 74631 of the Internal Revenue Code in

effect when the petition was filed.