Court of Appeals for the Sixth Circuit March 25, 2010, 08-2400 (Homza v. Commissioner)

NOT RECOMMENDED FOR FULL-TEXT PUBLICATION

File Name: 10a0193n.06

No. 08-2400

FILED

Mar 25, 2010

LEONARD GREEN, Clerk

UNITED STATES COURT OF APPEALS

FOR THE SIXTH CIRCUIT

TOMOKO HOMZA,

Petitioner-Appellant,

v. ON APPEAL FROM THE UNITED

STATES TAX COURT

COMMISSIONER OF INTERNAL

REVENUE,

OPINION

Respondent-Appellee.

/

BEFORE: KEITH, CLAY, and GRIFFIN, Circuit Judges.

PER CURIAM.