Manuel v. Comm'r

TESSIE A. MANUEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Manuel v. Comm'r

Docket No. 11748-09S.

United States Tax Court

T.C. Summary Opinion 2010-111; 2010 Tax Ct. Summary LEXIS 131;

August 4, 2010, Filed

1

Decision will be entered for respondent.

Tessie A. Manuel, Pro se.

Matthew Williams, for respondent.

PANUTHOS, Chief Special Trial Judge.

PANUTHOS

PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is not…