Moloney v. Comm'r

MELISSA L. MOLONEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Moloney v. Comm'r

No. 21859-04S

United States Tax Court

T.C. Summary Opinion 2006-53; 2006 Tax Ct. Summary LEXIS 144;

April 17, 2006, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Melissa L. Moloney, Pro se.

Bradley C. Plovan, for respondent.

Chiechi, Carolyn P.

CAROLYN P. CHIECHI

CHIECHI, 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. 1 The decision to…