PIERCE v. COMMISSIONER

LISA MARIE PIERCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

PIERCE v. COMMISSIONER

No. 8411-02S

United States Tax Court

T.C. Summary Opinion 2003-126; 2003 Tax Ct. Summary LEXIS 128;

September 9, 2003, Filed

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

Lisa Marie Pierce, pro se.

Michele A. Yates, 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…