United States Tax Court January 16, 2018, 1410-17 (Michelle Keel v. Commissioner)

Also known as

United States · · · 16-01-2018

T.C. Memo. 2018-5

UNITED STATES TAX COURT

MICHELLE KEEL, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 1410-17. Filed January 16, 2018.

Michelle Keel, pro se.

Donielle A. Hubbard, Horace Crump, and Edwin B. Cleverdon for

respondent.

MEMORANDUM OPINION

BUCH, Judge: This case is before us on the Commissioner’s motion for

summary judgment. The issue is whether Ms.

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