Bridgett Jeanette Bell v. Commissioner

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

T.C. Summary Opinion 2013-20

UNITED STATES TAX COURT BRIDGETT JEANETTE BELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13948-11S. Filed March 4, 2013. Bridgett Jeanette Bell, pro se. James H. Brunson III and David Delduco, for respondent. SUMMARY OPINION MARVEL, Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect when the petition was filed. Pursuant 1 Unless otherwise indicated, all section…