Lipton v. Comm'r

LOIS LIPTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lipton v. Comm'r

No. 12588-04S

United States Tax Court

T.C. Summary Opinion 2007-36; 2007 Tax Ct. Summary LEXIS 37;

March 7, 2007, Filed

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

Lois Lipton, Pro se. Kathleen Raup, for respondent.

Goldberg, Stanley J.

STANLEY J. GOLDBERG

GOLDBERG, Special Trial Judge: This is a case arising under section 6015(f), as amended, 1 and 7463 of the Internal Revenue Code as in effect at the time the petition was filed. Unless…