United States Tax Court July 29, 2010, Docket No. 13018-08S. (Smolen v. Comm'r)

T.C. Summary Opinion 2010-106

UNITED STATES TAX COURT

MAGDALENE H. SMOLEN, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 13018-08S. Filed July 29, 2010.

Matthew F. Sarnell, for petitioner.

Michelle Maniscalco, for respondent.

WELLS, Judge: This case was heard pursuant to the

provisions of section 74631 of the Internal Revenue Code in

effect when the petition was filed.