Legal Opinion
HODNETT v. COMMISSIONER
United States Tax Court
Decided March 28, 2003No. 4349-01SUnpublished
1Opinion of the Court
ELNORA F. HODNETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
HODNETT v. COMMISSIONER
No. 4349-01S
United States Tax Court
T.C. Summary Opinion 2003-32; 2003 Tax Ct. Summary LEXIS 29;
March 28, 2003, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Elnora F. Hodnett, pro se.
Keith Fogg, for respondent.
Carluzzo, Lewis R.
Carluzzo, Lewis R.
CARLUZZO, 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.…
2Cases cited1 opinion
- Maxwell v. CommissionerUnited States Tax Court · 1972