United States Tax Court February 24, 2011, Docket No. 22375-09S (Hamper v. Comm'r)

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United States · · · 24-02-2011

T.C. Summary Opinion 2011-17

UNITED STATES TAX COURT

ANIETRA Y. HAMPER, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 22375-09S. Filed February 24, 2011.

Anietra Y. Hamper, pro se.

Anita A. Gill, for respondent.

DEAN, Special Trial 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.

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