HUGGINS v. COMMISSIONER

MARSHA K. HUGGINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

HUGGINS v. COMMISSIONER

No. 4878-00S

United States Tax Court

T.C. Summary Opinion 2001-69; 2001 Tax Ct. Summary LEXIS 173;

May 14, 2001, Filed

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

Marsha K. Huggins, pro se.

Ralph W. Jones, for respondent.

Dean, John F.

Dean, John F.

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. Unless otherwise…