United States Tax Court November 10, 2014, Docket No. 13155-14. (Perry v. Comm'r)

T.C. Memo. 2014-231

UNITED STATES TAX COURT

JANETTA LEE PERRY, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 13155-14. Filed November 10, 2014.

P filed a petition for redetermination with this Court on June 6,

2014. Some 3½ hours later that same day P filed a petition for

bankruptcy with the U.S. Bankruptcy Court for the Northern District

of California.